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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter M
Part II
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Part II: REAL ESTATE INVESTMENT TRUSTS
Section 856: Definition of real estate investment trust
Section 857: Taxation of real estate investment trusts and their beneficiaries
Section 858: Dividends paid by real estate investment trust after close of taxable year
Section 859: Adoption of annual accounting period