Forms and Publications Search Results

A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use Form 8875, Taxable REIT Subsidiary Election, to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Schedule Q (Form 1066) is used by Real Estate Mortgage Investment Conduits (REMIC) to notify the residual interest holders of their share of the REMIC's quarterly taxable income (or net loss), excess inclusion, and section 212 expenses.

Publication 5710, Exempt Organizations Technical Guide TG 6 IRC 501(c)(6) Business Leagues, discusses tax exemption of business leagues, chambers of commerce, real estate boards, and boards of trade described under Internal Revenue Code (IRC) Section 501(c)(6).

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.

Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)), and Schedule M (as applicable) to report unrelated business income, figure and report unrelated business income tax liability, report proxy tax liability, claim a refund of income tax paid by a regulated investment company (RIC) or a real estate investment trust (REIT), on undistributed long-term capital gain, request a credit for certain federal excise taxes paid or for small employer health insurance premiums paid, and report unrelated business income tax on reinsurance entities.