000			01039cam a2200205 4500
001			WB3723-09
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113045
245			_aRule change could bring large rewards
260			_c2001
490			_aFinancial Times _v 8 June 2001, 37(2)
520			_aThe 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			_aWB
650			_aREITS
650			_aUNITED STATES
650			_aREITS
650			_aTAX BENEFITS
690			_aPROPERTY-COMMERCIAL PROPERTY-COMMERCIAL PROPERTY FINANCE AND INVESTMENT
942			_n0
999			_c67290 _d67290