Code of Federal Regulations · Section

§ 210.3-15 — -15 Special Provisions As To Real Estate Investment Trusts

17 C.F.R. § 210.3-15

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(a) -(b) [Reserved]

(c) The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital).

17 C.F.R. § 210.3-14 17 C.F.R. § 210.3-16

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