26 USC 856
§ 856 - Definition of real estate investment trust
- § 856 - Definition of real estate investment trust
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
- Notes
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2015 Amendment
- Effective Dates of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1964 Amendments
- Effective Date
- Savings Provision
- Study Relating To Taxable REIT Subsidiaries
- Trust Not Disqualified in Certain Cases Where Income Tests Not Met
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