Source: http://taxtv.com/code/00588-USCODE-2011-title26-subtitleA-chap1-subchapM-partII-sec858/
Timestamp: 2017-11-21 12:00:00
Document Index: 677743180

Matched Legal Cases: ['§858', '§858', '§858', '§10', '§1604', '§1906', '§665', '§1018', '§1018', '§668', '§1018', '§665', '§1604']

IRC §858. Dividends paid by real estate investment trust after close of taxable year - TaxTV.com
IRC §858. Dividends paid by real estate investment trust after close of taxable year
View related content: IRC §858
(1) declares a dividend before the time prescribed by law for the filing of its return for a taxable year (including the period of any extension of time granted for filing such return), and
(2) distributes the amount of such dividend to shareholders or holders of beneficial interests in the 12-month period following the close of such taxable year and not later than the date of the first regular dividend payment made after such declaration,
Except as provided in section 857(b)(8), amounts to which subsection (a) applies shall be treated as received by the shareholder or holder of a beneficial interest in the taxable year in which the distribution is made.
(Added Pub. L. 86–779, §10(a), Sept. 14, 1960, 74 Stat. 1008; amended Pub. L. 94–455, title XVI, §§1604(h), title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1752, 1834; Pub. L. 99– 4, title VI, §§665(b)(2), 668(b)(1)(B), Oct. 22, 1986, 100 Stat. 2304, 2307; Pub. L. 100–647, title I, §1018(u)(27), Nov. 10, 1988, 102 Stat. 3591.)
1988—Subsec. (b). Pub. L. 100–647, §1018(u)(27), made technical correction to directory language of Pub. L. 99– 4, see 1986 Amendment note below.
1986—Subsec. (b). Pub. L. 99– 4, §668(b)(1)(B), as amended by Pub. L. 100–647, §1018(u)(27), substituted “Except as provided in section 857(b)(8), amounts” for “Amounts”.
Subsec. (c). Pub. L. 99– 4, §665(b)(2), inserted “(or mailed to its shareholders or holders of beneficial interests with its annual report for the taxable year)”.
1976—Subsec. (a). Pub. L. 94–455, §§1604(h), 1906(b)(13)(A), inserted “(and specifies in dollar amounts)” after “to the extent the trust elects in such return” and substituted “paid only during such taxable year” for “paid during such taxable year”, and struck out “or his delegate” after “Secretary”.
Amendment by section 665(b)(2) of Pub. L. 99– 4 applicable to taxable years beginning after Dec. 31, 1986, and by section 668(b)(1)(B) of Pub. L. 99– 4 applicable to calendar years beginning after Dec. 31, 1986, see section 669 of Pub. L. 99– 4, set out as a note under section 856 of this title.
For effective date of amendment by section 1604(h) of Pub. L. 94–455, see section 1608(d) of Pub. L. 94–455, set out as a note under section 856 of this title.