Treasury Regulations · 26 CFR
§ 1.857-4. Tax imposed by reason of the failure to meet certain source-of-income requirements.
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. § 857
Cite as 26 CFR § 1.857-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- February 2, 1981 by T.D. 7767
- Issued under
- 26 U.S.C. § 857
- Length
- 176 words · about 1 min to read
- Cross-references
- cites 9 Code sections and 0 regulations; cited by 0
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).
(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))
[T.D. 7767, 46 FR 11278, Feb. 2, 1981]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 857 Taxation of real estate investment trusts and their beneficiaries
- § 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
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.
- Issued by T.D. 7767 (46 FR 11278)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Real Estate Investment Trusts
Nearby sections
- § 1.856-10 Definition of real property.
- § 1.857-1 Taxation of real estate investment trusts.
- § 1.857-2 Real estate investment trust taxable income and net capital gain.
- § 1.857-3 Net income from foreclosure property.
- § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
- § 1.857-5 Net income and loss from prohibited transactions.
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.857-7 Earnings and profits of a real estate investment trust.
- § 1.857-8 Records to be kept by a real estate investment trust.