Public Law 119-99 (06/12/2026)

Part II REAL Estate Investment Trusts

Browse 0 units and 4 sections in Part II REAL Estate Investment Trusts of Title 26.

Sections in Part II

§ 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