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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts
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Part II — Real Estate Investment Trusts
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Pt. I
Regulated Investment Companies
Pt. III
Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts
›
Part II — Real Estate Investment Trusts
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§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
‹
Pt. I
Regulated Investment Companies
Pt. III
Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts
›
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