US Code - Part II: Real estate investment trusts

Search US Code - Part II: Real estate investment trusts

  • Section 856 Definition of real estate investment trust
  • Section 857 Taxation of real estate investment trusts and their beneficiaries
  • Section 858 Dividends paid by real estate investment trust after close of taxable year
  • Section 859 Adoption of annual accounting period
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Provisions which apply to both regulated investment companies and real estate investment trusts

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