required distribution

(1) In general The term “required distribution” means, with respect to any calendar year, the sum of— (A) 85 percent of the real estate investment trust’s ordinary income for such calendar year, plus (B) 95 percent of the real estate investment trust’s capital gain net income for such calendar year.

Source

26 USC § 4981(b)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or