### Question
What does publicly offered REIT mean?


### Answer
**Publicly offered REIT** has the following meaning in *26 U.S.C. § 856*:

> 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**

