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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter M > PART II

PART II—REAL ESTATE INVESTMENT TRUSTS

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  • § 856. Definition of real estate investment trust
  • § 857. Taxation of real estate investment trusts and their beneficiaries
  • § 858. Dividends paid by real estate investment trust after close of taxable year
  • § 859. Adoption of annual accounting period
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