26 U.S. Code Part II - REAL ESTATE INVESTMENT TRUSTS

Sec. 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.
Amendments

1978—Pub. L. 95–600, title III, § 362(d)(7),Nov. 6, 1978, 92 Stat. 2852, substituted in item 859 “Adoption of annual accounting period” for “Deduction of deficiency dividends” and struck out item 860 “Adoption of annual accounting period”.
1976—Pub. L. 94–455, title XVI, §§ 1601(a)(2), 1604(i)(2),Oct. 4, 1976, 90 Stat. 1745, 1752, added items 859 and 860.
1960—Pub. L. 86–779, § 10(a),Sept. 14, 1960, 74 Stat. 1003, added part II analysis.

 

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