### Question
Can you define what secured property means?


### Answer
**Secured property** is defined as the following in *26 U.S.C. § 856*:

> the real property referred to in subparagraph (A)

#### 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**

