Maryland Corporations and Associations Section 8-103

      (a)      This title does not limit present law as it applies to the creation of or doing of business in the State by:

            (1)      A "common-law trust";

            (2)      A "business trust"; or

            (3)      A "Massachusetts trust."

      (b)      To the extent any provision of this title is contrary to or inconsistent with §§ 856 through 858 of the Internal Revenue Code or the regulations adopted under those sections, the latter shall prevail as to any real estate investment trust qualifying under those sections and regulations.