### Question
How does Income Taxes define termination date?


### Answer
Under *26 U.S.C. § 857*, **termination date** is defined as:

> given such term by section 856(c)(8).

#### Citation:
  - *26 U.S.C. § 857*
  - 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**

