qualified REIT subsidiary
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 856 — for purposes of this title (3 versions over time)
For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment trust. Such term shall not include a taxable REIT subsidiary.