redetermined deductions

(C)The term “redetermined deductions” means deductions (other than redetermined rents) of a taxable REIT subsidiary of a real estate investment trust to the extent the amount of such deductions would (but for subparagraph (F)) be decreased on distribution, apportionment, or allocation underto clearly reflect income as between such subsidiary and such trust.

Source

26 USC § 857(b)(7)(C)


Scoping language

None: Default is title Scope
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