Part II – Real Estate Investment Trusts

Real Estate Investment Trusts

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter M > Part II

Details

• Reference: Part II
• Legend: Real Estate Investment Trusts
• USCode Year: 2013

Provision Content

Amendments

1978—Pub. L. 95–600, title III, §362(d)(7), Nov. 6, 1978, 92 Stat. 2852, substituted in item 859 Adoption of annual accounting period for Deduction of deficiency dividends and struck out item 860 Adoption of annual accounting period.

1976—Pub. L. 94–455, title XVI, §§1601(a)(2), 1604(i)(2), Oct. 4, 1976, 90 Stat. 1745, 1752, added items 859 and 860.

1960—Pub. L. 86–779, §10(a), Sept. 14, 1960, 74 Stat. 1003, added part II analysis.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-831 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-831, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

Part II – Real Estate Investment Trusts in the Legal Encyclopedia: Tax Liability

In this entry about Part II – Real Estate Investment Trusts, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-855 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-855, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-818 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-818, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

26-U.S.C.-854 in the Legal Encyclopedia: Investment

In this entry about 26-U.S.C.-854, find legal reference material, bibliographies and premiere content related to investment in the American Encyclopedia of Law, presenting a comprehensive view of the United States investment-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter M/Part II/Section 856 – Definition of Real Estate Investment Trust
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part II/Section 857 – Taxation of Real Estate Investment Trusts and Their Beneficiaries
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part II/Section 858 – Dividends Paid By Real Estate Investment Trust After Close of Taxable Year
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part II/Section 859 – Adoption of Annual Accounting Period