17 CFR 210.3-15
§ 210.3-15 Special provisions as to real estate investment trusts.
United States · 17 CFR — Commodity and Securities Exchanges · Status: effective
Cite this
- Citation
- 17 CFR 210.3-15, § 210.3-15 Special provisions as to real estate investment trusts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/68273
- Permanent ID
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Full text
(a)-(b) [Reserved]
(c) The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.