qualified REIT dividend
Defined in 1 place of the United States Code.
The term "qualified REIT dividend" means any dividend from a real estate investment trust received during the taxable year which—
(A) is not a capital gain dividend, as defined in section 857(b)(3), and
(B) is not qualified dividend income, as defined in section 1(h)(11).
Source
- 2017–present26 U.S.C. § 199AInternal Revenue Code · Qualified business income · under this section