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).
Code of Federal Regulations
(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))
Code of Federal Regulations
[T.D. 7767, 46 FR 11278, Feb. 2, 1981]