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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
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
