REIT year
Defined in 1 place of the United States Code.
For purposes of this subparagraph, the term “REIT year” means any taxable year for which the provisions of part II of subchapter M (relating to real estate investment trusts) apply to the taxpayer.
Source
- 1994–present26 U.S.C. § 172Internal Revenue Code · Net operating loss deduction · in this section