20 NYCRR § 1-1.8
Non-captive REIT and non-captive RIC
# (a)
The term “non-captive REIT” means a REIT that is not a captive REIT as defined in section 2(9).
# (b)
The term “non-captive RIC” means a RIC that is not a captive RIC as defined in section 2(10).
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (27 sections)
- 1-1.1 · General
- 1-1.2 · Corporation
- 1-1.3 · Credit cards
- 1-1.4 · Effectively connected income
- 1-1.5 · Partnership and partner
- 1-1.6 · Real property
- 1-1.7 · Regularly traded on an established securities market
- 1-1.8 · Non-captive REIT and non-captive RIC
- 1-1.9 · Report
- 1-1.10 · S corporation
- 1-1.11 · Stock
- 1-1.12 · Tangible personal property
- 1-1.13 · Taxable year
- 1-1.14 · Taxpayer
- 1-2.1 · Domestic corporations subject to tax
- 1-2.2 · Foreign corporations subject to tax. General
- 1-2.3 · Foreign corporations - partnership interests
- 1-2.4 · Foreign corporation – doing business
- 1-2.5 · Foreign corporation – employing capital
- 1-2.6 · Foreign corporation – owning or leasing property
- 1-2.7 · Foreign corporation – maintaining an office
- 1-2.8 · Foreign corporation – deriving receipts
- 1-2.9 · Activities deemed insufficient to subject foreign corporations…
- 1-2.10 · Foreign corporations – Public Law 86-272
- 1-2.11 · Corporations not subject to tax
- 1-2.12 · Change of classification
- 1-2.13 · Examples