Utah § 16-12-2 - Definition of real estate investment trust.
Full text of Utah Utah Code § 16-12-2 — Definition of real estate investment trust., with citation guidance and answers to common questions.
§ 16-12-2. Definition of real estate investment trust.
A real estate investment trust is an unincorporated trust or association which has complied or intends to comply with Sections 856, 857, and 858 of the federal Internal Revenue Code of 1954, as amended, or such sections or section of any subsequent internal revenue code as may be applicable to organizations described in Public Law 86-779.
Enacted by Chapter 114, 1965 General Session
Source: official Utah text · Last verified 2026-08-27
Frequently Asked Questions About Utah § 16-12-2
What does Utah Code § 16-12-2 cover?
Section 16-12-2 ("Definition of real estate investment trust.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 16-12-2?
A common citation format is "Utah Code § 16-12-2" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 16-12-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Utah.