### Question
What does timber real estate investment trust mean?


### Answer
**Timber real estate investment trust** has the following meaning in *26 U.S.C. § 856*:

> 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**

