Qualified REIT Subsidiary means any Subsidiary of the General Partner that is a “qualified REIT subsidiary” within the meaning of Section 856(i) of the Code.

Qualified REIT Subsidiary. A direct or indirect 100% owned subsidiary of a REIT that satisfies the requirements of Section 856(i) of the Code.

Qualified REIT Subsidiary shall have the meaning given to such term in the Internal Revenue Code.

Examples of Qualified REIT Subsidiary in a sentence

The Depositor, the Owner Trustee and the Initial Holder intend that the Trust be treated for federal income tax purposes as a Qualified REIT Subsidiary.
The Owner Trustee in its individual capacity may become the Holder (provided that if the Owner Trustee should acquire the Ownership Certificate, it shall be a REIT, a Qualified REIT Subsidiary or a Disregarded Entity) or the owner or pledgee of Notes and may deal with the Depositor, the Securities Administrator and the Indenture Trustee in banking transactions with the same rights as it would have if it were not Owner Trustee.
The Depositor, the Owner Trustee and the Initial Holder intend that the Trust be treated for federal income tax purposes as a Qualified REIT Subsidiary within the meaning of Section 856(i) of the Code so long as any Notes are Outstanding.
The Parent has elected to be treated as a REIT under the Internal Revenue Code, the Parent is qualified as a REIT and each of its Subsidiaries that is a corporation is a Qualified REIT Subsidiary or Taxable REIT Subsidiary, except where a Subsidiary’s failure to so qualify could not reasonably be expected to have an adverse effect on the Parent’s qualification as a REIT.
For the avoidance of doubt, the Preferred Share Distribution Account (and interest, if any, earned on amounts on deposit therein) shall be owned by the Issuer (or the related REIT so long as the Issuer is a Qualified REIT Subsidiary) for U.S. federal income tax purposes.

More Definitions of Qualified REIT Subsidiary

Qualified REIT Subsidiary means any Subsidiary of the General Partner that is a “qualified REIT subsidiary” within the meaning of Code Section 856(i).

Qualified REIT Subsidiary. Has the meaning set forth in Section 856(i) of the Code.

Qualified REIT Subsidiary means a qualified REIT subsidiary of the Parent within the meaning of Code Section 856(i)(2).

Qualified REIT Subsidiary. A direct or indirect 100% owned subsidiary of a REIT that satisfies the requirements of Section 856(i) of the Code. REIT: A real estate investment trust within the meaning of Sections 856 and 857 of the Code. Responsible Officer: With respect to the Owner Trustee, any officer within the Corporate Trust Office of the Owner Trustee with direct responsibility for the administration of the Trust and also, with respect to a particular matter, any other officer to whom such matter is referred because of such officer’s knowledge of, and familiarity with, the particular subject; and with respect to the Administrator, any officer with direct responsibility for the administration of the Trust and also, with respect to a particular matter, any other officer to whom such matter is referred because of such officer’s knowledge of, and familiarity with, the particular subject.

Qualified REIT Subsidiary has the meaning set forth in Section 3.6.

Qualified REIT Subsidiary means any Subsidiary of AMB that is a "qualified REIT subsidiary" within the meaning of Section 856(i) of the Code.