Definition of real estate investment trust

which is managed by one or more trustees or directors;

(Added Pub. L. 86–779, § 10(a) , Sept. 14, 1960 , 74 Stat. 1004 ; amended Pub. L. 88–272, title II, § 225(k)(4) , Feb. 26, 1964 , 78 Stat. 94 ; Pub. L. 88–554, § 4(b)(4) , Aug. 31, 1964 , 78 Stat. 763 ; Pub. L. 93–625, § 6(a) , (b), (d)(1), Jan. 3, 1975 , 88 Stat. 2112–2114 ; Pub. L. 94–455, title XIV, § 1402(b)(1)(O) , (2), title XVI, §§ 1602(a), 1603(a), (c)(1)–(4), 1604(a)–(c)(1), (d)–(f)(3)(A), (g), (k)(1), (2)(A), title XIX, §§ 1901(a)(111), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1732 , 1746, 1748–1753, 1783, 1834; Pub. L. 95–600, title III, § 363(a) , (c), title VII, § 701(t)(2), Nov. 6, 1978 , 92 Stat. 2852 , 2853, 2912; Pub. L. 98–369, div. A, title X, § 1001(b)(12) , (e), July 18, 1984 , 98 Stat. 1011 , 1012; Pub. L. 99–514, title VI , §§ 661(a), 662, 663, 671(b)(1), title IX, § 901(d)(4)(E), Oct. 22, 1986 , 100 Stat. 2299 , 2300, 2302, 2317, 2380; Pub. L. 100–647, title I, § 1006(p)(1) , (3), (4)(A), (5), (q), (t)(11), Nov. 10, 1988 , 102 Stat. 3416 , 3417, 3422; Pub. L. 103–66, title XIII, § 13149(a) , Aug. 10, 1993 , 107 Stat. 445 ; Pub. L. 104–188, title I , §§ 1621(b)(5), 1704(t)(35), Aug. 20, 1996 , 110 Stat. 1867 , 1889; Pub. L. 105–34, title XII , §§ 1251(b)–1253, 1255(a), (b)(1), 1257, 1258, 1261, 1262, Aug. 5, 1997 , 111 Stat. 1031–1036 ; Pub. L. 106–170, title V , §§ 532(c)(2)(H)–(K), 541–542(b)(3)(A)(i), (B)(i), 543, 551(a), 561(a), Dec. 17, 1999 , 113 Stat. 1930 , 1940–1943, 1948, 1949; Pub. L. 106–554, § 1(a)(7) [title III, § 319(9), (10)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–646; Pub. L. 108–357, title II, § 243(a) , (b), (d), (f)(1)–(3), title VIII, § 835(b)(4), Oct. 22, 2004 , 118 Stat. 1439 , 1441–1444, 1593; Pub. L. 109–135, title IV , §§ 403(d)(1), (2), 412(hh), Dec. 21, 2005 , 119 Stat. 2620 , 2622, 2639; Pub. L. 110–172 , §§ 9(b), 11(a)(18), Dec. 29, 2007 , 121 Stat. 2484 , 2486; Pub. L. 110–234, title XV , §§ 15312(a), (b), 15313(a), (b), 15314(a), May 22, 2008 , 122 Stat. 1503 , 1504; Pub. L. 110–246, § 4(a) , title XV, §§ 15312(a), (b), 15313(a), (b), 15314(a), June 18, 2008 , 122 Stat. 1664 , 2265, 2266; Pub. L. 110–289, div. C, title II , §§ 3031, 3032, 3041, 3061, July 30, 2008 , 122 Stat. 2897 , 2899–2901; Pub. L. 114–113, div. Q, title III , §§ 311(b), 312(a), 317(a), (b), 318(a), 319(a), (b), 321(a)(3), Dec. 18, 2015 , 129 Stat. 3090 , 3091, 3094–3097; Pub. L. 115–141, div. U, title I, § 101(n) , title IV, § 401(a)(146), (147), (b)(28), Mar. 23, 2018 , 132 Stat. 1165 , 1191, 1203; Pub. L. 119–21, title VII, § 70439(a) , July 4, 2025 , 139 Stat. 250 .)