1990

Type

Subject

1.05a - Generally

10.00 - Qualified REIT Subsidiary (QRS)

7.04 - Prohibited Transactions - Defined & Tax Consequence

Keywords

Built-in Gains, Tax on

Fees (Tenants and Service Providers)

Common Area Maintenance

Prohibited Transactions Test

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Independent Contractor

Income from Independent Contractor

Industrial Properties Services Rulings

Inspections, Annual or Exit

Maintenance, Replacement and Repairs

Building, Exterior/Interior

Inside Building

Statement, Sample

Office Property Services

Permissible Tenant Services

Ruling by Property Type

Manufactured Housing

Personal Holding Company Rule

Ordinary Trust (as Shareholder)

Prohibited Transactions (Dealer Property)

Mineral Royalties and Gas

Qualified REIT Subsidiary

Consolidated Return Rules upon REIT Election

Merger, Party to

Always 100% Owned

Recreational Facilities/Activities

Rents from Real Property

Escalation Clauses

CPI-Based Adjustments

Insurance, Share Paid by Tenant

Licenses (for Use of Real Property)

Charges Related to Tenant's Lease

Property Taxes, Tenant's Share

Triple Net Leases

Generally (Electric, Gas, Water, Sewer)

Year

Summary

The IRS ruled that a taxpayer holding all interests in an ordinary trust is treated as owning all stock held by the trust for purposes of the five or fewer test.

Title

Guidance Tags

Referenced By

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What's a REIT?

REITs, or real estate investment trusts, are companies that own or finance income-producing real estate across a range of property sectors. These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade on major stock exchanges, and they offer a number of benefits to investors.

Why Invest in REITs

REITs historically have delivered competitive total returns, based on high, steady dividend income and long-term capital appreciation. Their comparatively low correlation with other assets also makes them an excellent portfolio diversifier that can help reduce overall portfolio risk and increase returns. These are the characteristics of real estate investment.

About Nareit

Nareit serves as the worldwide representative voice for REITs and real estate companies with an interest in U.S. real estate. Nareit’s members are REITs and other real estate companies throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.