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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3644

Sec. 3644. Reduction in percentage limitation on assets of REIT which may be taxable REIT subsidiaries

29 words·~1 min read·/bill/113/hr/1/ih/section-3644

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Section 856(c)(4)(B)(ii) is amended by striking 25 percent and inserting 20 percent . The amendments made by this section shall apply to taxable years beginning after December 31, 2016.
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