---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM/ptII"
level: "part"
label: "Part II"
heading: "Real Estate Investment Trusts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schM-ptII"
sections_count: 4
---

# Part II — Real Estate Investment Trusts

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

## Sections

- [§856. Definition of real estate investment trust](/usc/26/856.md)
- [§857. Taxation of real estate investment trusts and their beneficiaries](/usc/26/857.md)
- [§858. Dividends paid by real estate investment trust after close of taxable year](/usc/26/858.md)
- [§859. Adoption of annual accounting period](/usc/26/859.md)