Real Estate Investment Trusts

Real Estate Investment Trusts in the United States

Real Estate Investment Trusts and the State Laws

Select from the list of U.S. States below for state-specific information on Real Estate Investment Trusts:

Real Estate Investment Trusts in State Statute Topics

Introduction to Real Estate Investment Trusts or REITs (State statute topic)

The purpose of Real Estate Investment Trusts is to provide a broad appreciation of the Real Estate Investment Trusts legal topic. Select from the list of U.S. legal topics for information (other than Real Estate Investment Trusts).

Real Estate Investment Trusts Database

This is a database related to interests in and transfers of real estate, in the following material: General Treatises, Forms, and Practice Guides. A description of this real estate database is provided below:

Full text of Real Estate Investment Trusts, which provides advice on all legal and business aspects of real estate investment trusts (REITs), from initial REIT qualification and organization to filing, taxation, record keeping, and taking the investment public. The treatise also provides a state-by-state summary of REIT-related tax laws and examines investment rules.

Further information on United States legal research databases, including real property databases, are provided following the former link.

Real Estate Investment Trusts Handbook Database

This is a database related to interests in and transfers of real estate, in the following material: General Treatises, Forms, and Practice Guides. A description of this real estate database is provided below:

Full text of Real Estate Investment Trusts Handbook, which covers REITs, including federal securities, accounting, and Employee Retirement Income Security Act (ERISA) issues related to REIT offerings; state blue sky provisions affecting REITs; and tax aspects of REITs.

Further information on United States legal research databases, including real property databases, are provided following the former link.

Real Estate Investment Trusts

In Legislation

Real Estate Investment Trusts in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter M, Part II

The current, permanent, in-force federal laws regulating real estate investment trusts are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter M, Part II. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including real estate investment trusts) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability and Investment of the US Code, including real estate investment trusts) by chapter and subchapter.

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