{"data":{"id":"us/17-cfr-210.3-15","jurisdiction":"us","citation":"17 CFR 210.3-15","heading":"-15 Special provisions as to real estate investment trusts.","body":"(a)-(b) [Reserved]\n(c) The tax status of distributions per unit shall be stated (e.g., ordinary income, capital gain, return of capital).","path":["Title 17—Commodity and Securities Exchanges","CHAPTER II—SECURITIES AND EXCHANGE COMMISSION","PART 210—FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-17.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:31Z","sha256":"475eb7c9bbc600a350f4473a1b5b7df59219c510d365df957d6c411e34e9d90d","source_id":"us-cfr","stale":true,"prev":"us/17-cfr-210.3-14","next":"us/17-cfr-210.3-16"},"notice":"GroundRules: Original legal text. Not legal advice."}