Section 210.3-15 - Special provisions as to real estate investment trusts(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