All IRC Regulations

11 results for "857"

Showing top 11 matches in Treasury Regulations.

§ 1.857-1
Taxation of real estate investment trusts.
§ 1.857-10
Information returns.
§ 1.857-11
Non-REIT earnings and profits.
§ 1.857-2
Real estate investment trust taxable income and net capital gain.
§ 1.857-3
Net income from foreclosure property.
§ 1.857-4
Tax imposed by reason of the failure to meet certain source-of-income requirements.
§ 1.857-5
Net income and loss from prohibited transactions.
§ 1.857-6
Method of taxation of shareholders of real estate investment trusts.
§ 1.857-7
Earnings and profits of a real estate investment trust.
§ 1.857-8
Records to be kept by a real estate investment trust.
§ 1.857-9
Information required in returns of shareholders.