Real Estate Investment Trusts

[Uncle Sam]

Where in the current Deluxe Edition of TTB is the subject of Real Estate Investment Trusts discussed?
I can't seem to find it in the orange index in the back.

[Bees Knees]

Using the search feature on my WebCD, the term “real estate investment trust” appears on the following pages in the 1040 edition:

• page 6-4, bottom of first column under box 2a
• page 6-9 under Capital Gain Distributions
• page 16-14, Unrecaptured Section 1250 Gain Worksheet, line 11.

The term “real estate investment trust” appears on the following pages in the Small Business edition:

• page SB2-2 in the chart, “Special Returns for Certain Organizations”
• page SB2-9, first column in the fourth bullet under “Qualified small business stock.”
• page SB2-11, first column in the first bullet under “No deduction.”
• page SB 16-1 under “Alabama Business Privilege Tax Return and Annual Report.”

The abbreviation REIT without the term “real estate investment trust” appears on page 3-10 of the 1040 edition under the line 70 instructions.

There is no specific heading entitled “Real Estate Investment Trust” covered in either book.

[Uncle Sam]

REITs

Thank you.