qualified REIT subsidiary

(2) Qualified REIT subsidiary For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment trust. Such term shall not include a taxable REIT subsidiary.

Source

26 USC § 856(i)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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