U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter M—Regulated Investment Companies and Real…Title 26PartPart II—Real Estate Investment TrustsContents§ 856. Definition of real estate investment trust§ 857. Taxation of real estate investment trusts and their beneficiaries§ 858. Dividends paid by real estate investment trust after close of taxable year§ 859. Adoption of annual accounting period