Regulated investment companies (RICs) and real estate investment trusts (REITs) file this form when they are electing to designate undistributed capital gains under section 852(b)(3)(D) or 857(b)(3)(D). Current Revision Form 2438 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 2438 Electronic Federal Tax Payment System Other Current Products Related About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts About Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies About Form 4797, Sales of Business Property About Form 6252, Installment Sale Income About Form 8949, Sales and other Dispositions of Capital Assets About Schedule D (Form 1120), Capital Gains and Losses
