### Question
How does REAL ESTATE INVESTMENT TRUSTS define timber real estate investment trust?


### Answer
Under *26 U.S.C. § 856*, **timber real estate investment trust** is defined as:

> a real estate investment trust in which more than 50 percent in value of its total assets consists of real property held in connection with the trade or business of producing timber

#### 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**

