Rule change could bring large rewards (Record no. 67290)

MARC details
000 -LEADER
fixed length control field 01039cam a2200205 4500
001 - CONTROL NUMBER
control field WB3723-09
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113045
245 ## - TITLE STATEMENT
Title Rule change could bring large rewards
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Financial Times
Volume/sequential designation 8 June 2001, 37(2)
520 ## - SUMMARY, ETC.
Summary, etc. The United States Internal Revenue Service has issued a ruling which may lead to corporations gaining tax advantages from their real estate portfolios. Real Estate Investment Funds had originally been set up as passive vehicles enabling retail investors to invest in property and obtain the same tax benefits as those who could afford to buy property outright. This latest ruling could reverse a 28-year old rule, leading to corporations selling off property and gaining tax advantages at the same time.
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 REITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX BENEFITS
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Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total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 12/06/2001   WB3723-09 113045-1001 06/08/2019 1 06/08/2019 News article