publicly offered REIT
Defined in 2 places of the United States Code.
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.
Source
- 2015–present26 U.S.C. § 562Internal Revenue Code · Rules applicable in determining dividends eligible for dividends paid deduction · for purposes of this part
Publicly offered reit.—The term "publicly offered REIT" has the meaning given such term by section 562(c)(2).
Source
- 2015–202526 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part
The term “publicly offered REIT” has the meaning given such term by section 562(c)(2).
Source
- 2015–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this part