MISCELLANEOUS INVESTING (SIC 679) Establishments primarily engaged in investing in oil and gas royalties or leases, or fractional interest therein. Establishments primarily engaged in owning or leasing franchises, patents, and copyrights which they in turn license others to use. 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, providing they invest primarily in specified assets, pay out most of their income to shareholders, and meet certain requirements regarding the dispersion of trust ownership. Establishment primarily engaged in investing, not elsewhere classified.