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1972-83

Type
Rev Rul
Subject
4.01c - Qualification Issues & Change in Asset Values
Keywords
Asset Tests
During First Year
Year
1972
IRS Link
http://www.taxlinks.com/rulings/1972/revrul72-83.htm
Summary

In a ruling addressed to RICs, but with applicability to REITs, the IRS ruled that the asset test must be met at the end of the first quarter of the first taxable year for which an election is filed to be taxed as a RIC.

Title
72-83, 1972-1 C.B. 205
Guidance Tags
Rev Rul - 72-83, 1972-1 C.B. 205
Referenced By
N/A