26 CFR 1.857-4
§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.857-4, § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110989
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a7ab73cf027b761d5f712aeae8c2b2a7aac61ccf65519fca1ba37a249fc3a69a
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Full text
Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section 856(c)(7), as meeting the source-of-income requirements of paragraph (2) or (3) of section 856(c) (or both such paragraphs). The amount of the tax is determined in the manner prescribed in section 857(b)(5).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.