REAL ESTATE INVESTMENT TRUSTS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Regulated Investment Companies and Real Estate Investment Trusts
  7. REAL ESTATE INVESTMENT TRUSTS

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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