IRS allows real estate spin-offs (Record no. 67260)

MARC details
000 -LEADER
fixed length control field 00817cam a2200193 4500
001 - CONTROL NUMBER
control field WB3722-05
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u112999
245 ## - TITLE STATEMENT
Title IRS allows real estate spin-offs
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 7 June 2001, 32(1)
520 ## - SUMMARY, ETC.
Summary, etc. The Internal Revenue Service (IRS) has revoked a 1973 interpretation of the original Reit legislation barring Reits that are exempt from corporation tax from entering in any active businesses. This means US corporations may be able to benefit by spinning off their property portfolios into tax-exempt REITs.
590 ## - LOCAL NOTE (RLIN)
Local note WB
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element UNITED STATES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX EXEMPTION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY FINANCE AND INVESTMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London News article 07/06/2001   WB3722-05 112999-1001 06/08/2019 1 06/08/2019 News article