### Question
Can you define what non-REIT year means?


### Answer
**Non-REIT year** is defined as the following in *26 U.S.C. § 857*:

> any taxable year to which the provisions of this part did not apply with respect to the entity

#### 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**

