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|a Real estate investment trusts.
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| 264 |
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|a [St. Paul, Minn.] :
|b Thomson Reuters,
|c 2010-
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| 310 |
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|a Updated periodically
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| 336 |
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|a text
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|a Description based on electronic file, viewed May 31, 2013.
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| 500 |
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|a Database includes most recent edition only.
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| 500 |
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|a Authors: Theodore S. Lynn, Micah Bloomfield, David Lowden.
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| 504 |
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|a Includes bibliographical references.
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| 520 |
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|a Provides advice from noted specialists on all legal and business aspects of real estate investment trusts, from initial REIT qualification and organization to filing, taxation, recordkeeping, and taking the investment public. Provides a state-by-state summary of REIT-related tax laws, and examines investment rules. Discusses: overview and history of Real Estate Investment Trusts, organizing and qualifying as a REIT, taxation of a REIT, considerations for the REIT investor, types and uses of REITs, records and reporting, umbrella partnership REITs, securities laws applicable to REITs, environmental regulation and liabilities of Real Estate Investment Trusts, and corporate governance of REITs. Features include: examines the benefits of REITs v. other investment options, analyzes qualification requirements, including statutory, asset, and income tests, discusses the impact of REITs on pension funds and other tax-exempt investments, provides an analysis of applicable sections of the tax statutes and regulations, examines investment rules and types of permitted investors.
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| 650 |
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|a Real estate investment trusts
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2008110506
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| 650 |
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|a Real estate investment trusts
|x Taxation
|z United States.
|0 http://id.loc.gov/authorities/subjects/sh2010109671
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| 655 |
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|a Electronic books.
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|a Lynn, Theodore S.,
|e author.
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|1 http://viaf.org/viaf/50472701
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| 700 |
1 |
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|a Bloomfield, Micah,
|e author.
|0 http://id.loc.gov/authorities/names/n94076552
|1 http://viaf.org/viaf/53382917
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| 700 |
1 |
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|a Lowden, David,
|e author.
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| 776 |
0 |
8 |
|i Print version:
|t Real estate investment trusts
|w (DLC) 2003267069
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| 856 |
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