N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.8

Current through Register Vol. 46, No. 45, November 2, 2024

Section 1-1.8 - Non-captive REIT and non-captive RIC

Tax Law, section 2(7) - (10)

(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).

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.8

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023