26 USC Subtitle A, CHAPTER 1, Subchapter M, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment TrustsPART II-REAL ESTATE INVESTMENT TRUSTS

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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.

Editorial Notes

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.