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.