26 USC 857
§ 857 - Taxation of real estate investment trusts and their beneficiaries
- § 857 - Taxation of real estate investment trusts and their beneficiaries
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
- Notes
- Editorial Notes
- References in Text
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2005 Amendment
- Effective Date of 2004 Amendments
- Effective Date of 2003 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendment
- Effective and Termination Dates of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1975 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date
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