Real Estate Investment Trust definition

Real Estate Investment Trust means a “real estate investment trust” as defined under the 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 such term as defined in Section 856 of the Code.

Examples of Real Estate Investment Trust in a sentence

The title of any transferee of shares shall not be affected by an irregularity or invalidity of any actions purportedly taken pursuant to this Article 30 (Real estate investment trust).

Real estate investment trust under Sections 856 through 860 of the Code.

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, on its disposal of real property and from rental of such real property;160 and 160 A real estate investment trust (REIT) shall be subject to VAT on its gross sales from any disposal of real property, and on its gross receipts from the rental of such real property.

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.


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 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. [is as] means the same as that term is defined in
Real Estate Investment Trust means a company that owns, and typically operates, income- producing real estate or real estate-related assets.
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 the same as that term is defined in Section 856, Internal Revenue Code.
Real Estate Investment Trust means a collective investment scheme that is —