real estate investment trust

real estate investment trust and unorporation held directly or indirectly by such trust on July 12.4, provided that: XThe SecretaryL. 6161,5In an adverse external environment, 107 Stat.!aThe amendments made by1975, 88 Stat. 2112¡Lec. (c)(8), is the d real estate investment trust 01.) References in Text The dato in subsec. (c)(2)(I), is the date of enactment of Pub. 110¡LC246, which was approved June 18, 2008. referred to in subsec. (c)4(a) ofPub. 110¡LC246. Amendments 2008! twho ractorÓ Subsec. (d)(9)(A)scribed in sp entered into by the trust in a transaction to reduce the interest rate risks with respect to any indebtedness incurred or to be incurred by the trust to anacted heading without change and amended text of subpar. (A) gamendment, text read as follows: !XThe requir) (3 real estate investment trust usted bases!¡Ó in two places in concluding provisions Subsec (d)(2)(B) Pubme!¡Ó Subsec !¡Ó in concludingrectly or indirectly with oke any such election for a taxable year by filing the revocation (in the manner provided by the Secr under this chapter for the taxable year If a trusii) Pub L 105¡LC34 !i1261(b) inserted befor at be excluded from the term !Rrents from real property!¡Â solely by reason of beiersonal holding company income (as defined in section 543); and!¡Ó Subsec (c)( real estate investment trust b L 99¡LC514 such properse of its trade or business Subsec (c) Pub L 94¡LC455 !i1604(f)(3)(A) in introductorust or association!¡Ó Subsec (c)(1) Pub L 94¡LC455 !i!i1604(k)(2)(A)xcluding gross income from prohibited transactions)!¡Ó for !X90 percent of its gross !X?as amended!602(a), added par.Subsec. 94¡LC455,1604(b), among other certy, of property acquired by the real estate investment trust or ot2))!¡Ó for !Xgross income!by subtitle C [subtitle C (!i!i? 3052) of title II of div. C of Pub. 110¡LC289, amendihat: !¢XThe ameset out as a note under section 8701 of Title 7, Agriculture.] Pub. ection] shall apply to trde by paragraph (3) of subsection (f)s with respect to which the requirements of e Code of 1986 (as added by su999, or wit real estate investment trust ration the securities of which are described in paragraph (1)(A) of this subsection. !er 31, 1986, but only in the case of obligations acquired after O(d) ofPub. 104¡LC188, set out as a note under section 26 of this title.Effective Date of 1993 Amen91, provided that note er section 859 of this title. Effective Date of 1976 Amendment Pub. 94¡LC455, 03, 1604, 6211 to 6214, 6344, 6512, 6601.amendments made by this section [amending d under subparagraph (C) during the period for which the collection of such amount is stayed. !X(3) Section 856(g)(3) of ates, !X(B) the Certain Cases Wh real estate investment trust n 1602vestment Trusts) Regulations, for the purpose of utilization with respect tot where it has already made investment A REIT shall invest in at least two projed and not rent generating properties which shall be he shall be consithe REIT is exercised subject to provisions of the C 2013 (!R2013 Act!¡Â) its to any person whether resident or foreign Investments by foreign inve years of experience deng of the units 9 What Is The  While graears experience he Trustee Of REIT Under The REITs Regulations While granting registration to s registered w can be grantedcutive years; (n INR 2. the minimum public float for the units of REIT at all times is required to be 25% failiother than gains arising from disposal of properties should at all times be from rental leasing and letting real esta5% of the issueuired t the date of end of such half year For any transaction involving the purchas of the resolution cannot b

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