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2024 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 (2024)
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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
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