26 U.S.C. § 859
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 1398
- § 1399
- § 1400C
- § 1400J
§ 859. Adoption of annual accounting period
- (a) For purposes of this subtitle—
- (1) a real estate investment trust shall not change to any accounting period other than the calendar year, and
- (2) a corporation, trust, or association may not elect to be a real estate investment trust for any taxable year beginning after October 4, 1976 , unless its accounting period is the calendar year.
- (b) Notwithstanding section 442, an entity which has not engaged in any active trade or business may change its accounting period to a calendar year without the approval of the Secretary if such change is in connection with an election under section 856(c).
Change History
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