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Internal Revenue Bulletin:  2014-23 

June 2, 2014 


Table of Contents


Section 1.856–10 – Definition of Real Estate Investment Trust Real Property. Real estate investment trusts (REITs) have certain REIT qualification requirements. At least 75 percent of a REIT’s assets must be in real estate assets, cash and cash items, and Government securities. A real estate asset includes real property and interests in real property. These proposed regulations define real property for REIT purposes. Written or electronic comments must be received by August 12, 2014. Requests to speak and outlines of topics to be discussed at the public hearing scheduled for September 18, 2014 must be received by August 12, 2014.

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