Adoption of annual accounting period

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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

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a real estate investment trust shall not change to any accounting period other than the calendar year, and

(Added Pub. L. 94–455, title XVI, § 1604(i)(1) , Oct. 4, 1976 , 90 Stat. 1752 , § 860; renumbered § 859 and amended Pub. L. 95–600, title III, § 362(d)(6) , title VII, § 701(t)(1), Nov. 6, 1978 , 92 Stat. 2852 , 2911; Pub. L. 99–514, title VI, § 661(c) , Oct. 22, 1986 , 100 Stat. 2300 .)

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