Texas § 200.503 TAX LAW REQUIREMENTS.

Texas Statutes

§ 200.503 — TAX LAW REQUIREMENTS.

Texas § 200.503

Code BOBusiness Organizations Code

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Bluebook

Tex. Business Organizations Code Code Ann. § 200.503 (2026).

Text

Sec. 200.503. TAX LAW REQUIREMENTS. In connection with a real estate investment trust qualifying or attempting to qualify as a real estate investment trust under the Internal Revenue Code and the regulations adopted under the Internal Revenue Code, a provision of this chapter is subject to the provisions of the Internal Revenue Code or the regulations relating to or governing real estate investment trusts adopted under those provisions if:

(1)the provision of this chapter is contrary to or inconsistent with the federal provisions or regulations;

(2)the federal provisions or regulations require a real estate investment trust to take any action required to secure or maintain its status as a real estate investment trust under the federal provisions or regulations; or

(3)the federal provisi

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Sec. 200.503. TAX LAW REQUIREMENTS. In connection with a real estate investment trust qualifying or attempting to qualify as a real estate investment trust under the Internal Revenue Code and the regulations adopted under the Internal Revenue Code, a provision of this chapter is subject to the provisions of the Internal Revenue Code or the regulations relating to or governing real estate investment trusts adopted under those provisions if:
(1) the provision of this chapter is contrary to or inconsistent with the federal provisions or regulations;
(2) the federal provisions or regulations require a real estate investment trust to take any action required to secure or maintain its status as a real estate investment trust under the federal provisions or regulations; or
(3) the federal provisions or regulations prohibit the real estate investment trust from taking any action required to secure or maintain its status as a real estate investment trust under the federal provision or regulation.