§4981. Excise tax on undistributed income of real estate investment trusts — Inbound Citations

Citations to 26 U.S.C. § 4981 as a whole

• 26 U.S.C. § 857(d)(2)

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  (2) A real estate investment trust shall be treated as having sufficient earnings and profits to treat as a dividend any distribution (other than in a redemption to which section 302(a) applies) which is treated as a dividend by such trust. The preceding sentence shall not apply to the extent that the amount distributed during any calendar year by the trust exceeds the required distribution for such calendar year (as determined under section 4981).