### Question
What is the definition of health care facility?


### Answer
The definition of **health care facility** is as follows in *26 U.S.C. § 856*:

> given to such term by subsection (e)(6)(D)(ii).

#### 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**

