§ 210.3-15. Special provisions as to real estate investment trusts.
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/us/cfr/t17/s§ 210.3-15·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)-(b) \[Reserved\]
(c)The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital). \[45 FR 63687, Sept. 25, 1980, as amended at 50 FR 49532, Dec. 3, 1985; 83 FR 50199, Oct. 4, 2018\]
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§ 210.3-15
Special provisions as to real estate investment trusts.
Fed. Reg.×5
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