U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851—860H_to_860L) > PART II—REAL ESTATE INVESTMENT TRUSTS (§§ 856—859)