Thursday, November 09, 2017 12:21:36 PM
Establishments primarily engaged in closed-end investments in real estate or related mortgage assets operating so that they could meet the requirements of the Real Estate Investment Trust Act of 1960 as amended. This act exempts trusts from corporate income and capital gains taxation, provided they invest primarily in specified assets, pay out most of their income to shareholders, and meet certain requirements regarding the dispersion of trust ownership.Mortgage investment trustsMortgage trustsReal estate investment trusts (REIT'S)Realty investment trustsRealty trusts
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