SIC 6798—Real Estate Investment Trusts

Where 6798 sits

1. H Finance, Insurance, and Real Estate
2. 67 Holding and Other Investment Offices
3. 679 Miscellaneous Investing
4. 6798 Real Estate Investment Trusts

Description

Establishments primarily engaged in closed-end investments in real estate or related mortgage assets operating so that they could meet the requirements of the Real Estate Investment Trust Act of 1960 as amended. This act exempts trusts from corporate income and capital gains taxation, provided they invest primarily in specified assets, pay out most of their income to shareholders, and meet certain requirements regarding the dispersion of trust ownership.

What 6798 includes

6-digit codes

• 679800 — Real Estate Investment Trusts
• 679899 — Real Estate Investment Trusts, NEC

8-digit codes

• 67980000 — Real estate investment trusts
• 67989900 — Real estate investment trusts, nec
• 67989901 — Mortgage investment trusts
• 67989902 — Realty investment trusts

Example activities

• mortgage investment trusts
• mortgage trusts
• real estate investment trusts (reit's)
• realty investment trusts
• realty trusts

6798 in other systems