### Question
How does the law define publicly offered REIT?


### Answer
Under *26 U.S.C. § 562*, **publicly offered REIT** is defined as:

> a real estate investment trust which is required to file annual and periodic reports with the Securities and Exchange Commission under the Securities Exchange Act of 1934

#### Citation:
  - *26 U.S.C. § 562*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter G-Corporations Used to Avoid Income Tax on Shareholders > PART IV-DEDUCTION FOR DIVIDENDS PAID**

