Real Estate Investment Trust definition

Real Estate Investment Trust means that term as defined under section 856 of the internal revenue code.

Real Estate Investment Trust means any Person that qualifies as a real estate investment trust under Sections 856 through 860 of the Code.

Real Estate Investment Trust means any corporation, trust or association qualifying and electing to be taxed as a real estate investment trust under federal law.

Examples of Real Estate Investment Trust in a sentence

• For this provision, the following definitions apply: Cooperative Corporation means those organizations described under subchapter T of the IRC; Pass- through entity means a partnership, subchapter S Corporation, or other person, other than an individual, that is not classified for Federal Income Tax purposes as an association taxed as a corporation; Real estate investment trust means the term defined under IRC § 856; and Regulated investment company means the term defined under IRC § 851.

• Real estate investment trust holdings are valued each business day using prices obtained from a pricing service.

• Real estate investment trust (“REIT”) Where the Underlying Asset comprises the units of a REIT, you should note that the investment objective of a REIT is to invest in a real estate portfolio.

• Real estate investment trust authorized.A real estate investment trust is a permitted form of an unincorporated trust or association and may conduct business in this state in accordance with this chapter.

• If the corporation is a REMIC for federal purposes, answer “Yes” to Question T, complete Form 100 and attach a copy of federal Form 1066.Question U1 – Real estate investment trust (REIT)California tax law has partially conformed to the REIT provisions of the Ticket to Work and Work Incentives Improvement Act of 1999 (Public Law 106-170) except for the provisions relating to income from redeterminedrents, redetermined deductions, and excess interest.

More Definitions of Real Estate Investment Trust

Real Estate Investment Trust means an entity governed as a real estate investment trust under Title 5.

Real Estate Investment Trust means a “real estate investment trust” as defined under the Code.

Real Estate Investment Trust a real estate investment trust which meets the requirements of Sections 856 through 860 of the Code.

Real Estate Investment Trust means such term as defined in Section 856 of the Code.

Real Estate Investment Trust means the same as that term is defined in Section 856, Internal Revenue Code.

Real Estate Investment Trust. [is as] means the same as that term is defined in

Real Estate Investment Trust or “REIT” means a corporation, trust, association or other legal entity (other than a real estate syndication) that is engaged primarily in investing in equity interests in real estate (including fee ownership and leasehold interests) or in loans secured by real estate or both as defined pursuant to the REIT Provisions of the Code.