{"data":{"id":"us/26-cfr-1.857-4","jurisdiction":"us","citation":"26 CFR 1.857-4","heading":"-4 Tax imposed by reason of the failure to meet certain source-of-income requirements.","body":"Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section 856(c)(7), as meeting the source-of-income requirements of paragraph (2) or (3) of section 856(c) (or both such paragraphs). The amount of the tax is determined in the manner prescribed in section 857(b)(5).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"a7ab73cf027b761d5f712aeae8c2b2a7aac61ccf65519fca1ba37a249fc3a69a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.857-3","next":"us/26-cfr-1.857-5"},"notice":"GroundRules: Original legal text. Not legal advice."}