Part IIIAdministrative, Procedural, and Miscellaneous26 CFR 601.601: Rules and regulations. (Also: Part I, §§ 301, 305) Revenue Procedure 2008-68 SECTION 1. PURPOSE This revenue procedure provides temporary guidance regarding certain stock distributions by real estate investment trusts (REITs). SECTION 2. BACKGROUND .01 Section 305(a) of the Internal Revenue Code (“Code”) provides that, except as otherwise […]
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