| 000 | 00817cam a2200193 4500 | ||
|---|---|---|---|
| 001 | WB3722-05 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u112999 | ||
| 245 | _aIRS allows real estate spin-offs | ||
| 260 | _c2001 | ||
| 490 |
_aFinancial Times _v 7 June 2001, 32(1) |
||
| 520 | _aThe 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 | _aWB | ||
| 650 | _aREITS | ||
| 650 | _aUNITED STATES | ||
| 650 | _aTAX EXEMPTION | ||
| 690 | _aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY FINANCE AND INVESTMENT | ||
| 942 | _n0 | ||
| 999 |
_c67260 _d67260 |
||