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Treasury Regulations · 26 CFR Part 1

Real Estate Investment Trusts (§§ 1.856-0 to 1.860G-3)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.856-0 Revenue Act of 1978 amendments not included.
  2. § 1.856-1 Definition of real estate investment trust.
  3. § 1.856-2 Limitations.
  4. § 1.856-3 Definitions.
  5. § 1.856-4 Rents from real property.
  6. § 1.856-5 Interest.
  7. § 1.856-6 Foreclosure property.
  8. § 1.856-7 Certain corporations, etc., that are considered to meet the gross income requirements.
  9. § 1.856-8 Revocation or termination of election.
  10. § 1.856-9 Treatment of certain qualified REIT subsidiaries.
  11. § 1.856-10 Definition of real property.
  12. § 1.857-1 Taxation of real estate investment trusts.
  13. § 1.857-2 Real estate investment trust taxable income and net capital gain.
  14. § 1.857-3 Net income from foreclosure property.
  15. § 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.
  16. § 1.857-5 Net income and loss from prohibited transactions.
  17. § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
  18. § 1.857-7 Earnings and profits of a real estate investment trust.
  19. § 1.857-8 Records to be kept by a real estate investment trust.
  20. § 1.857-9 Information required in returns of shareholders.
  21. § 1.857-10 Information returns.
  22. § 1.857-11 Non-REIT earnings and profits.
  23. § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year.
  24. § 1.860-1 Deficiency dividends.
  25. § 1.860-2 Requirements for deficiency dividends.
  26. § 1.860-3 Interest and additions to tax.
  27. § 1.860-4 Claim for credit or refund.
  28. § 1.860-5 Effective date.
  29. § 1.860A-0 Outline of REMIC provisions.
  30. § 1.860A-1 Effective dates and transition rules.
  31. § 1.860C-1 Taxation of holders of residual interests.
  32. § 1.860C-2 Determination of REMIC taxable income or net loss.
  33. § 1.860D-1 Definition of a REMIC.
  34. § 1.860E-1 Treatment of taxable income of a residual interest holder in excess of daily accruals.
  35. § 1.860E-2 Tax on transfers of residual interests to certain organizations.
  36. § 1.860F-1 Qualified liquidations.
  37. § 1.860F-2 Transfers to a REMIC.
  38. § 1.860F-4 REMIC reporting requirements and other administrative rules.
  39. § 1.860G-1 Definition of regular and residual interests.
  40. § 1.860G-2 Other rules.
  41. § 1.860G-3 Treatment of foreign persons.