redetermined rents
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 857 — for purposes of this part (3 versions over time)
The term “redetermined rents” means rents from real property (as defined in section 856(d)) to the extent the amount of the rents would (but for subparagraph (F)) be reduced on distribution, apportionment, or allocation under section 482 to clearly reflect income as a result of services furnished or rendered by a taxable REIT subsidiary of the real estate investment trust to a tenant of such trust.