publicly offered REIT
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 562 — for purposes of this part
For purposes of this subsection, the term “publicly offered REIT” means a real estate investment trust which is required to file annual and periodic reports with the Securities and Exchange Commission under the Securities Exchange Act of 1934.
26 U.S.C. § 856 — for purposes of this part (7 versions over time)
The term “publicly offered REIT” has the meaning given such term by section 562(c)(2).