### Question
How is the "termination date" defined?


### Answer
The term **termination date** is defined in *26 U.S.C. § 857* as follows -

> given such term by section 856(c)(8).[1](#857_1_target)



#### (7) Income from redetermined rents, redetermined deductions, and excess interest



#### (A) Imposition of tax


There is hereby imposed for each taxable year of the real estate investment trust a tax equal to 100 percent of redetermined rents, redetermined deductions, excess interest, and redetermined TRS service income.

#### Citation:
  - *26 U.S.C. § 857*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART II-REAL ESTATE INVESTMENT TRUSTS**

