-15 Special provisions as to real estate investment trusts.
17 C.F.R. § 210.3-15
in effectEffective: 2024-07-01(a)-(b) [Reserved]
(c) The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital).
Source: eCFRURL: https://www.ecfr.gov/api/versioner/v1/full/2024-07-01/title-17.xmlFetched: 7/26/2026
