§987. Branch transactions — Inbound Citations

Citations to 26 U.S.C. § 987 as a whole

• 26 U.S.C. § 856(n)(2)(B)

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  (B) section 987 gain attributable to a qualified business unit (as defined by section 989) of the real estate investment trust, but only if such qualified business unit meets the requirements under—

  (i) subsection (c)(3) for the taxable year, and

  (ii) subsection (c)(4)(A) at the close of each quarter that the real estate investment trust has directly or indirectly held the qualified business unit, and