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A real estate investment trust which meets the requirements of this paragraph at the close of any quarter shall not lose its status as a real estate investment trust because of a discrepancy during a subsequent quarter between the value of its various investments and such requirements including a discrepancy caused solely by the change in the foreign currency exchange rate used to value a foreign asset unless such discrepancy exists immediately after the acquisition of any Real estate law or other property and is wholly or partly the result of such acquisition.
A real estate investment trust which does not meet such requirements at the close of any quarter by reason of a discrepancy existing immediately after the acquisition of any security or other property which is wholly or partly the result of such acquisition during such quarter shall not lose its status for such quarter as a real estate investment trust if such discrepancy is eliminated within 30 days after the close of such quarter and in such cases it shall be considered to have met such requirements at the close of such quarter for purposes of applying the preceding sentence.
Such term also includes any property not otherwise a real estate asset attributable to the temporary investment of new capital, but only if such property is stock or a debt instrument, and only for the 1-year period beginning on the date the real estate trust receives such capital.
D Qualified temporary investment income. E A regular or residual interest in a REMIC shall be treated as a real estate asset, and any amount includible in gross income with respect to such an interest shall be treated as interest on an obligation secured by a mortgage on real property; except that, if less than 95 percent of the assets of such REMIC are real estate assets determined as if the real estate investment trust held such assetssuch real estate investment trust shall be treated as holding directly and as receiving directly its proportionate share of the assets and income of the REMIC.
F All other terms shall have the same meaning as when used in the Investment Company Act ofas amended 15 U. G Treatment of certain hedging instruments. H Treatment of timber gains. II For purposes of this subtitle, income described in this subparagraph shall not be treated as gain from the sale of property described in section a 1.
I Timber real estate investment trust. J Secretarial authority to exclude other items of income. L Definitions related to debt instruments of publicly offered reits. B Rule for certain de minimis failures. B Certain personal property mortgaged in connection with real property.Real estate transactions and disputes involve innumerable issues and considerable risk.
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has been training Florida real estate professionals for more than 30 years. We offer online courses as well as traditional classroom courses. This Website provides legal information and referrals. For legal advice, contact a lawyer. Free real estate law information for individuals and small businesses written by real estate lawyers but in easy to understand legal terms.
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