# Treas. Reg. § 1.857-4: Tax imposed by reason of the failure to meet certain source-of-income requirements.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.857-4>. Interprets 26 U.S.C. § 857.

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). 

[T.D. 7767, 46 FR 11278, Feb. 2, 1981]