Sec. 314. REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REITS
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## SEC. 314 REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REITS ###
(a)In General **[**[26 U.S.C. 562](/us/usc/t26/s562)**]** Section 562(c) is amended by inserting “or a publicly offered REIT” after “a publicly offered regulated investment company (as defined in section 67(c)(2)(B))”. ###
(b)Publicly offered reit Section 562(c), as amended by subsection (a), is amended— ####
(1)by striking “ Except in the case of ” and inserting the following: > > #### “(1) In general > > Except in the case of” > , and ####
(2)by adding at the end the following new paragraph: > > #### “(2) Publicly offered reit > > For purposes of this subsection, the term ‘publicly offered REIT’ means a real estate investment trust which is required to file annual and periodic reports with the Securities and Exchange Commission under the Securities Exchange Act of 1934.” > . ###
(c)Effective Date **[**[26 U.S.C. 562 note](/us/usc/t26/s562)**]** The amendments made by this section shall apply to distributions in taxable years beginning after December 31, 2014.
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Sec. 314
REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REITS
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