Dividends paid by real estate investment trust after close of taxable year

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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts > PART II—REAL ESTATE INVESTMENT TRUSTS

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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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

(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. 99–514, 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 ; Pub. L. 113–295, div. A, title II, § 220(m) , Dec. 19, 2014 , 128 Stat. 4036 .)

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