Revenue Ruling 2006-58

Charitable remainder trust; real estate investment trust (REIT). This ruling illustrates the application of section 860E of the Code where a charitable remainder trust is a shareholder of a real estate investment trust (REIT) or a partner of a partnership, and the REIT or the partnership has excess inclusion income.

Go to this page: http://www.irs.gov/irb/2006-46_IRB/ar09.html

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