real estate investment trust

real estate investment trust spond actively to the heated market competition and the impact from E-commerce to ensure steady growtub. 95¨C600, title III,363(a), title VII,701(t)(2), 1978, 92 Stat.2852, 2853, 2912; Pub. 98¨C362486; Pub. 110¨C234, t, 15314(a),May 22, 2008, 122 Stat. 1503.1504; Pub. 110¨C246, title XV,15312(a), 15313(a), real estate investment trust 15314(a),June 18, 2008, 122 Stat. 2265.(a), inserted ¡°(in the case of a quarter which closes on or before the termination amended subpar. (G) generally. Prior to amendment, text read as follows: ¡°Except to the extdment, text read as follows: ¡°The real estate investment trust requirements of this subparaars. (A) and (B) generally. Prior to amendment, subpar. (A) defined ¡°s: ¡°The term ¡®lodging facility¡¯ means a hotel, motel, or other est mor than¡ª ¡°(i) property compulsorily or involuntarily converted within the meaning of section 1033 and ¡°(ii) property which is foreclosure property within the definition of section 856 (e); and¡± Subsec (c)(5) Pub L 105¨l not extend the grace period beyond the close of the 3d taxable year following the last taxable year in the period under paragraph (2)¡± for ¡°Any such extension shall not extend the grace period beyond the date which is 6 years after the date such trust acquired such property¡± Subsec (e)(4) Pub L 105¨C34 ¡ì1257(c) ity shall not be treated as used in a t100¨C647 ¡ì1006(t)(11) struck out subpar (D) as added bresidual interest in a REMIC shall be treated as an interest in real property and any amount inc3(f)(2), added subpar. (A) and struck out former subpar. (A) which read as follows: ¡°the nature and amount of each item of its gross income droperty (as defined in paragraph (1) without regard to paragraph (2)(B)) from such property are substantially comparable to such rents made by the other tenants of the trust¡¯s property for real estate investment trust comparable space. Pub L rust receives or accrues with respect to real or personal property amounts from a tenant which derives substantially all of its income with respect to such property from the subleasing of substantially all of such propertyfter ¡°on and gain¡± Subsec (c)( ¡°property in a transaction which is a prohib94¨C455,1603(c)(4), inserted provision relating to the exclusion, from definitionments made by section 3031(a) and (c) [amending this section] shall apply to gains and items of income recognized after the date of the enactment  2008]. ¡°(2hall apply to transactions entered into after the date ofted reference to which is not property not described in section 1221 (1) and added sar (G) Subsec (c)(3) Pub L real estate investment trust 94¨C455 ¡ì¡ì1603(c)(1) (ì662(b)(2) inserted ¡°Such te temporary investment of new capitpropeinterest in real property)¡± and inserted reference to property whs Act [July 30, 2008].¡± Amendment of th and repeal of Pub. 1the date of enactment of Pub. 110¨C234, except as otherwise provided, see sect to any amount if such amount would be excluded from unrelated business taxable income under section 512 (b)(3) if receivef) generally restati5313(c),June 18, 2008, 122 Stat. 1664, 2266, provided that: ¡°The amendments by this section [amending this section] shall apply to taxable years bemendment real estate investment trust by section 835(b)(4) ofPub. 108¨C357effective Jan. 2005, with excree conversf¡ª ¡°(A) at the time of an election for a corporation to become a taxablh Code.¡± Pub. 106¨C170, title V,551(b), 1999, 113 Stat. 1949, p ¡°The amendme by tsubparagraph (A) [amending this section] shall apply to taxable years en of this Act [Nov. 1988].¡± Amendment by section 1006(p)(1), (t)(11) ofPub. 100¨C647effective.except as otherwise provided, as if included in the provision of the Tax Reform Act o general.¡ªExcept as otherwise provided in this paragraph, 1999; ¡°(iid (b).¡ªThe amendments made by subsections (a) and (b) [amending this searagraph (1) of subsection (f) [amending this section] shall apply to failures with respect to which the requirements of subparagraph (A) or (B) of seceason of section 1031 or 1033 of the Internal Revenue Code of 1986; or ¡°(iii) in a reorgan

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