# 26 U.S.C. § 858: Dividends paid by real estate investment trust after close of taxable year

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s858

## Section

- **Citation:** 26 U.S.C. § 858
- **Heading:** Dividends paid by real estate investment trust after close of taxable year
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts > PART II—REAL ESTATE INVESTMENT TRUSTS

## Text

declares a dividend before the time prescribed by law for the filing of its return for a taxable year (including the period of any extension of time granted for filing such return), and

(Added Pub. L. 86–779, § 10(a) , Sept. 14, 1960 , 74 Stat. 1008 ; amended Pub. L. 94–455, title XVI , §§ 1604(h), title XIX, § 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1752 , 1834; Pub. L. 99–514, title VI , §§ 665(b)(2), 668(b)(1)(B), Oct. 22, 1986 , 100 Stat. 2304 , 2307; Pub. L. 100–647, title I, § 1018(u)(27) , Nov. 10, 1988 , 102 Stat. 3591 ; Pub. L. 113–295, div. A, title II, § 220(m) , Dec. 19, 2014 , 128 Stat. 4036 .)

## Nearby sections

- [26 U.S.C. § 851 Definition of regulated investment company](https://www.frixlaw.com/law-library/statutes/usc_t26_s851.md)
- [26 U.S.C. § 852 Taxation of regulated investment companies and their shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s852.md)
- [26 U.S.C. § 853 Foreign tax credit allowed to shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s853.md)
- [26 U.S.C. § 853A Credits from tax credit bonds allowed to shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s853A.md)
- [26 U.S.C. § 854 Limitations applicable to dividends received from regulated investment company](https://www.frixlaw.com/law-library/statutes/usc_t26_s854.md)
- [26 U.S.C. § 855 Dividends paid by regulated investment company after close of taxable year](https://www.frixlaw.com/law-library/statutes/usc_t26_s855.md)
- [26 U.S.C. § 856 Definition of real estate investment trust](https://www.frixlaw.com/law-library/statutes/usc_t26_s856.md)
- [26 U.S.C. § 857 Taxation of real estate investment trusts and their beneficiaries](https://www.frixlaw.com/law-library/statutes/usc_t26_s857.md)
- [26 U.S.C. § 858 Dividends paid by real estate investment trust after close of taxable year](https://www.frixlaw.com/law-library/statutes/usc_t26_s858.md)
- [26 U.S.C. § 859 Adoption of annual accounting period](https://www.frixlaw.com/law-library/statutes/usc_t26_s859.md)
- [26 U.S.C. § 860 Deduction for deficiency dividends](https://www.frixlaw.com/law-library/statutes/usc_t26_s860.md)
- [26 U.S.C. § 860A Taxation of REMIC’s](https://www.frixlaw.com/law-library/statutes/usc_t26_s860A.md)
- [26 U.S.C. § 860B Taxation of holders of regular interests](https://www.frixlaw.com/law-library/statutes/usc_t26_s860B.md)
- [26 U.S.C. § 860C Taxation of residual interests](https://www.frixlaw.com/law-library/statutes/usc_t26_s860C.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s858. Check the current official text before relying on it. Not legal advice.