For purposes of the exclusion under Section 1202 which of th

For purposes of the exclusion under Section 1202, which of the following U.S. corporations is an eligible corporation? a. a domestic international sales corporation (DISC) b. a personal holding company c. a real estate investment trust d. a regulated investment company

Section 1202 of IRS is applicable to taxpayer other than corporations, hene Option C a real estate investment trust will fall under an eligible corporation.