Real Estate Investment Trust definition

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 that term as defined under section 856 of the internal revenue code.

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

Examples of Real Estate Investment Trust in a sentence

• Pursuant to Section 56(c) of the Code, one of the adjustment items used in computing AMTI of a corporation (other than an S Corporation, Regulated Investment Company, Real Estate Investment Trust, REMIC or FASIT) for tax years beginning in 1989 is an amount equal to 75% of the excess of such corporation's "adjusted current earnings" over an amount equal to its AMTI (before such adjustment item and the alternative tax net operating loss deduction).

• The following abbreviations are used in this report and are defined: REIT Real Estate Investment Trust See attached supplemental information.

• The following abbreviations are used in this report and are defined: ADR American Depositary Receipt REIT Real Estate Investment Trust See attached supplemental information.

• Real Estate Investment Trust (REITs) & Infrastructure Investment Trust (InvIT)REIT/ InvITs is a trust which holds real estate or infrastructure assets respectively which is managed by an investment manager.

• CDLHT is a stapled group comprising CDL Hospitality Real Estate Investment Trust (“H-REIT”), a real estate investment trust, and CDL Hospitality Business Trust (“HBT”), a business trust.

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

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.

Real Estate Investment Trust means a collective investment scheme that is —