Federal Taxation of Real Estate Investment Trusts - REIT (2020) (U.S.)

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FEDREI-2999

The use of real estate investment trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. 

The use of real estate investment trusts ("REITs") has transformed the ownership and operation of real estate in the United States. There are approximately two hundred exchange-listed REITs, fifty non-listed public REITs and a much larger number of privately-held REITs. Federal Taxation of Real Estate Investment Trusts (2019) provides an exhaustive analysis of the complex tax rules that govern the organization and operation of the REIT vehicle, addresses cutting edge structuring techniques and planning ideas, considers the tax treatment of REIT shareholders, including pension trusts, foreign investors and foreign governments, and summarizes the evolution of the REIT rules since their enactment in 1960. In addition to other guidance, the large body of private letter rulings issued by the IRS with respect to REIT issues is described. Because many REITs own property through partnerships in a structure often referred to as an "UPREIT," pertinent partnership tax issues are discussed in detail, including various structuring techniques utilizing partnerships.

-        The REIT Vehicle

-        A Chronological History of REIT Federal Tax Legislation

-        Organizational Matters

-        Operational Requirements for REIT Classification

-        Rents from Real Property

-        Other Income

-        Foreclosure Property

-        REIT and Shareholder Taxation

-        The REIT as a Partner

-        Glossary

 

Dec 30, 2019           300 Pages        9780808052999

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ISBN 9780808052999