Treasury Regulations · 26 CFR
§ 1.856-0. Revenue Act of 1978 amendments not included.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 856
Cite as 26 CFR § 1.856-0
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 6, 1981 by T.D. 7767
- Last amended
- January 18, 1984 by T.D. 7936
- Issued under
- 26 U.S.C. § 856
- Length
- 179 words · about 1 min to read
- Cross-references
- cites 9 Code sections and 0 regulations; cited by 0
The regulations under part II of subchapter M of the Code do not reflect the amendments made by the Revenue Act of 1978, other than the changes made by section 362 of the Act, relating to deficiency dividends.
(Sec. 856(d)(4) (90 Stat. 1750; 26 U.S.C. 856(d)(4)); sec. 856(e)(5) (88 Stat. 2113; 26 U.S.C. 856(e)(5)); sec. 856(f)(2) (90 Stat. 1751; 26 U.S.C. 856(f)(2)); sec. 856 (g)(2) (90 Stat. 1753; 26 U.S.C. 856(g)(2)); sec. 858(a) (74 Stat. 1008; 26 U.S.C. 858(a)); sec. 859(c) (90 Stat. 1743; 26 U.S.C. 859(c)); sec. 859(e) (90 Stat. 1744; 26 U.S.C. 859(e)); sec. 6001 (68A Stat. 731; 26 U.S.C. 6001); sec. 6011 (68A Stat. 732; 26 U.S.C. 6011); sec. 6071 (68A Stat. 749, 26 U.S.C. 6071); sec. 6091 (68A Stat. 752; 26 U.S.C. 6091); sec. 7805 (68A Stat. 917; 26 U.S.C. 7805), Internal Revenue Code of 1954; 860(e) (92 Stat. 2849, 26 U.S.C. 860(e)); sec. 860(g) (92 Stat. 2850, 26 U.S.C. 860(g)))
[T.D. 7767, 46 FR 11265, Feb. 6, 1981, as amended by T.D. 7936, 49 FR 2106, Jan. 18, 1984]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 856 Definition of real estate investment trust
- § 858 Dividends paid by real estate investment trust after close of taxable year
- § 859 Adoption of annual accounting period
- § 6001 Notice or regulations requiring records, statements, and special returns
- § 6011 General requirement of return, statement, or list
- § 6071 Time for filing returns and other documents
- § 6091 Place for filing returns or other documents
- § 7805 Rules and regulations
- § 860 Deduction for deficiency dividends
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 7936 (49 FR 2106)
- Issued by T.D. 7767 (46 FR 11265)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 1.856-0 Revenue Act of 1978 amendments not included.
- § 1.856-1 Definition of real estate investment trust.
- § 1.856-2 Limitations.
- § 1.856-3 Definitions.
- § 1.856-4 Rents from real property.