There is a newer version
of
this Section
2018 Utah Code
Title 16 - Corporations
Chapter 12 - Real Estate Investment Trust Act
Section 2 - Definition of real estate investment trust.
Universal Citation: UT Code § 16-12-2 (2018)
16-12-2. Definition of real estate investment trust.
A real estate investment trust is an unincorporated trust or association which has complied or intends to comply with Sections 856, 857, and 858 of the federal Internal Revenue Code of 1954, as amended, or such sections or section of any subsequent internal revenue code as may be applicable to organizations described in Public Law 86-779.
Enacted by Chapter 114, 1965 General Session
A real estate investment trust is an unincorporated trust or association which has complied or intends to comply with Sections 856, 857, and 858 of the federal Internal Revenue Code of 1954, as amended, or such sections or section of any subsequent internal revenue code as may be applicable to organizations described in Public Law 86-779.
Enacted by Chapter 114, 1965 General Session
Disclaimer: These codes may not be the most recent version. Utah may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
