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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter M. Regulated Investment Companies and Real Estate Investment Trusts |
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Part II. REAL ESTATE INVESTMENT TRUSTS |
§ 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),
1976—Pub. L. 94–455, title XVI, §§ 1601(a)(2), 1604(i)(2),
1960—Pub. L. 86–779, § 10(a),