Subchapter M of the Internal Revenue Code
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb: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 |
| 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
|
| https://www.w3.org/2000/01/rdf-schema#label |
Subchapter M of the Internal Revenue Code
|