26 C.F.R. § 1.857-4. - § 1.857-4 Tax Imposed by Reason of the Failure to Meet Certain Source-of-income Requirements.

Current as of January 1, 1970

Section 1.857-4 - § 1.857-4 Tax Imposed by Reason of the Failure to Meet Certain Source-of-income Requirements.Section 1.857-4 - § 1.857-4 Tax Imposed by Reason of the Failure to Meet Certain Source-of-income Requirements.

Section 1.857-3 - § 1.857-3 Net Income From Foreclosure Property.Section 1.857-5 - § 1.857-5 Net Income and Loss From Prohibited Transactions.

§ 1.857-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.

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]

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.