Subchapter M of the Internal Revenue Code

GPTKB entity

Statements (22)
Predicate Object
gptkbp:instanceOf subchapter of the Internal Revenue Code
gptkbp:amendedBy gptkb:Tax_Reform_Act_of_1986
gptkb:REIT_Modernization_Act_of_1999
various subsequent tax acts
gptkbp:codifiedIn gptkb:26_U.S.C._§§_851–860K
gptkbp:enables pass-through taxation for certain investment entities
gptkbp:establishes qualification requirements for real estate investment trusts
qualification requirements for regulated investment companies
qualification requirements for FASITs
gptkbp:focusesOn taxation of real estate investment trusts
taxation of financial asset securitization investment trusts
taxation of regulated investment companies
https://www.w3.org/2000/01/rdf-schema#label Subchapter M of the Internal Revenue Code
gptkbp:partOf gptkb:Internal_Revenue_Code
gptkbp:provides special tax treatment for qualifying entities
gptkbp:regulates mutual funds
REITs
FASITs
gptkbp:requires distribution of income to shareholders to avoid entity-level taxation
gptkbp:wasEnacted 1954
gptkbp:bfsParent gptkb:Regulated_Investment_Company
gptkbp:bfsLayer 7