### Question
How does NORMAL TAXES AND SURTAXES define secured property?


### Answer
Under *26 U.S.C. § 856*, **secured property** is defined as:

> 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**

