Part II. REAL ESTATE INVESTMENT TRUSTS, SubChapter M. Regulated Investment Companies and Real Estate Investment Trusts, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter M. Regulated Investment Companies and Real Estate Investment Trusts

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), 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.