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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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