# ASC 974-10-S99: Real Estate—Real Estate Investment Trusts — Overall — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

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## ASC 974-10-S99: SEC 99 SEC Materials

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#### SEC Rules, Regulations, and Interpretations

##### [974-10-S99-1](https://asc.understandingaccounting.org/asc/974/10/#974-10-S99-1)

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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).

-   (a)-(b) \[Reserved\]
    
-   (c) The tax status of distributions per unit shall be stated (e. g., ordinary income, capital gain, return of capital).
    
-   \[45 FR 63687, Sept. 25, 1980, as amended at 50 FR 49532, Dec. 3, 1985, 83 FR 50199, Oct. 4, 2018\]