Utah Code § 16-12-2
Definition of real estate investment trust
Utah · Utah Code Title 16 — Business Entities · Status: effective
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- Citation
- Utah Code § 16-12-2, Definition of real estate investment trust, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2328255
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Full text
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.