### Question
How is the "publicly offered REIT" defined?


### Answer
The term **publicly offered REIT** is defined in *26 U.S.C. § 856* as follows -

> given such term by section 562(c)(2).

#### Citation:
  - *26 U.S.C. § 856*
  - Heading: **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**

