Click any annotated section or its icon to see analysis.
Referenced Laws
Section 856(c)(4)(B)(ii)
Section 1
1. Restoration of taxable REIT subsidiary asset test Section 856(c)(4)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking 20 percent and inserting 25 percent. The amendment made by this section shall apply to taxable years beginning after December 31, 2025.