" ... discusses the requirements for qualification as a real estate investment trust (REIT) and the tax treatment of its operation. This Portfolio is a revision of an earlier version by Michael K. Carnevale, Esq., James P. de Bree, Jr., Mark N. Schneider, Charles B. Temkin, and Fred T. Witt, Esq. (retired)."
Authors: Michael K. Carnevale [and others], .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed Analysis. Introduction Organizational Requirements Asset Tests Income Tests Distribution Requirement Taxation of the REIT Taxation of the REIT Shareholder Disqualification, Termination and Savings Provisions Records and Reporting REIT Structures Other Specialized REITs Working Papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on August 6, 2018; title from description page.
Available in Other Form
Print version: Bree, James P. de, Jr. Real estate investment trusts. Arlington, VA : Tax Management Inc., -