Real Estate Investment Trusts: Hearing Before the Committee on Banking, Housing and Urban Affairs, United States Senate, Ninety-fourth Congress, Second Session ... May 27, 1976U.S. Government Printing Office, 1976 - 386 lappuses |
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adviser advisor affiliates AMER amount Association of Real bank credit bank holding company bank loans bank-sponsored bankers bankruptcy borrowers CAMPBELL cash flow CHAIRMAN Chase Manhattan commercial banks commercial paper committee condominiums conflicts of interest construction loans convertible debentures corporate cost creditors debentures debt Declaration dividends equity estate investment trust flow to equity foreclosure funds Group holders income income statement interest rates lenders lending leverage LIBRARY OF CONGRESS loan loss long-term mortgage loss reserves major ment million Mortgage Investors Mortgage Loans mortgage trusts MTG INV NAREIT net income non-banking non-earning assets officer percent portfolio principal problem loans profits projects purchase ratio REAL EST real estate investment real property REALTY TRUST REIT assets REIT industry REIT loans RLTY SCHOTLAND securities Shareholders Shares short-term trusts sponsored REIT's statement subsidiary swaps taxable tion total assets Trust Property workout Year-end
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171. lappuse - ... a regulated investment company because of a discrepancy during a subsequent quarter between the value of its various investments and such requirements unless such discrepancy exists immediately after the acquisition of any security or other property and is wholly or partly the result of such acquisition.
171. lappuse - ... stock entitled to vote or 10 percent or more of the total number of shares of all classes of...
198. lappuse - FAA under this part must be based on accounts prepared and maintained on an accrual basis in accordance with generally accepted accounting principles applied on a consistent basis, and must contain the name and address of the applicant's public accounting firm, if any.
176. lappuse - ... (2) distributes the amount of such dividend to shareholders or holders of beneficial interests in the 12-month period following the close of such taxable year and not later than the date of the first regular dividend payment...
171. lappuse - value" means, with respect to securities (other than those of majorityowned subsidiaries) for which market quotations are readily available, the market value of such securities; and with respect to other securities and assets, fair value as determined in good faith by the board of directors...
173. lappuse - Investment trust taxable income for the taxable year (determined without regard to subsection (b) (2) (C) ) , and (2) The real estate Investment trust compiles for such year with regulations prescribed by the Secretary or his delegate for the purpose of ascertaining the actual ownership of the outstanding shares, or certificates of beneficial Interest, of such trust.
171. lappuse - For purposes of paragraphs (2) and (3) of subsection (c), the term "rents from real property" includes rents from interests in real property but does not include— (1) Any amount received or accrued, directly or indirectly, with respect to any real property, if the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents from real property...
171. lappuse - In the assets or net profits of such person; and (3) any amount received or accrued, directly or indirectly, with respect to any real property, if the real estate investment trust furnishes or renders services to the tenants of such property, or manages or operates such property, other than through an independent contractor from whom the trust itself does not derive or receive any income. For purposes of this paragraph, the term "independent contractor...
171. lappuse - ... (B) Not more than 25 percent of the value of its total assets is invested in the securities...
173. lappuse - ... (other than subsection (d) of this section) shall not apply to a real estate investment trust for a taxable year unless — (1) The deduction for dividends paid during the taxable year (as defined in section 561, but without regard to capital gains dividends) equals or exceeds 90 percent of its real estate investment trust taxable income for the taxable year...