{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/974/10/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"974","topic_title":"Real Estate—Real Estate Investment Trusts","subtopic":"974-10","subtopic_title":"Overall","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"974-10-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of Regulation S-X Rule 3-15, Special Provisions as to Real Estate Investment Trusts (17 CFR 210.3-15).<ul class=\"ul simple\" id=\"d3e641545-123027__GUID-3051D014-B9ED-4E11-9EB6-50599AF4399A\"><li class=\"li\" id=\"d3e641545-123027__SL6497680-123027\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2BE5AFF3-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(a)-(b) [Reserved]</span></span></div></li><li class=\"li\" id=\"d3e641545-123027__SL6497683-123027\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2BE5B16F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">(c) The tax status of distributions per unit shall be stated (e. g., ordinary income, capital gain, return of capital). </span></span></div></li><li class=\"li\" id=\"d3e641545-123027__SL6497684-123027\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_2BE5B2AF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">[45 FR 63687, Sept. 25, 1980, as amended at 50 FR 49532, Dec. 3, 1985, 83 FR 50199, Oct. 4, 2018]</span></span></div></li></ul></div></div>","snippet":"The following is the text of Regulation S-X Rule 3-15, Special Provisions as to Real Estate Investment Trusts (17 CFR 210.3-15).\n(a)-(b) [Reserved]\n(c) The tax status of distributions per unit shall be stated (e. g., ord…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28728a8bc8b87435254b7f71aee9939bb00519e922e0316abd0f22f2b3d6dbdd","downloaded_from":"2026-09-10T02:26:47.600Z","last_downloaded_at":"2026-09-10T02:26:47.600Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479336","source_sha256":"e038f1f5a506ae72fd8f7072a569a5bd3728a79729f524c6cb63ba9eb9cfa1e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b2e8c88092a274ef607621e0e24ec83f3c79581b86cb713bf5efe8c59482176","downloaded_from":"2026-09-10T02:26:47.600Z","last_downloaded_at":"2026-09-10T02:26:47.600Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479336","source_sha256":"e038f1f5a506ae72fd8f7072a569a5bd3728a79729f524c6cb63ba9eb9cfa1e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:675d3c6d9b08db81b2156ae34c6359f32687c69942d2ed5c0e530ca13b77d815","downloaded_from":"2026-09-10T02:26:47.600Z","last_downloaded_at":"2026-09-10T02:26:47.600Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479336","source_sha256":"e038f1f5a506ae72fd8f7072a569a5bd3728a79729f524c6cb63ba9eb9cfa1e6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:675d3c6d9b08db81b2156ae34c6359f32687c69942d2ed5c0e530ca13b77d815","downloaded_from":"2026-09-10T02:26:47.600Z","last_downloaded_at":"2026-09-10T02:26:47.600Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479336","source_sha256":"e038f1f5a506ae72fd8f7072a569a5bd3728a79729f524c6cb63ba9eb9cfa1e6"}}