publicly offered REIT

(2) Publicly offered REIT For purposes of this subsection, the term “publicly offered REIT” means a real estate investment trust which is required to file annual and periodic reports with the Securities and Exchange Commission under the Securities Exchange Act of 1934.

Source

26 USC § 562(c)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or