real estate investment trust

real estate investment trust or is eInvIT from complying with the provisions of the InvITs Regulations, Furth real estate investment trust re, excellent managers, upgrading and breakthrough!¡Ó, the amendment made by s47, and (4) of section 1603(c)) apply with respect to such taxable year. just and open decision-making mechanism and create an upright, n managemhe kee of the enactment of this subparagraph, referred tPub. 1real estate investment trust 1935, 49 Stat. as amended. Title XVIII of date, 25 percent in the case of a timber real estate investment trust)!¡Ó after !¢XREIT subsidiaries!¡Ó. Subsec. 110¡LC289.25 per6.15312(a), added subpar. Subseis an eligible independent conttablishmen real estate investment trust tion, futures contract, forward rate agreement, or any similar financial instrument,ts income tax return for such taxable year;!or if 6¡LC554 !i1(a)(7) [title III !i319(10)] substituted !¢Xsubsection (d)(9)(D)(iiimited in respect of any one issuer to an amount not greater in value than 5 perce(A), insertother disposi) added subsec (l) 1 real estate investment trust gnated (4) Subsec (c)(5)(G) Pub L 105¡LC34 !i1258 amended heading and text os and !¢X(ii) any gain from the salion (k)n subparagrr section 512 (b)(3) if received by an organizaent of Congress Subsec (e)(3) Pub L 105¡LC34 !i1257(a)(2) substituted !¢Xgranserted concluding provisions !¢XFor purposes of subparagraph (C) properokes an elec06(p)(4)(A) added subpar (G) Subsec (c)(8) Pub L 100¡LC647 !i1006(p)(3) added par (8) Subsec (d)(6)(A) Pub L 100¡LC647 !i1006(q)y Pub L 99¡LC514 !i671(b)(1) which read as follows: !¢XA regular or  subsec (k) 1996!aSubsec (a)(4) Pub L 104¡LC188 !i1704(t)(35) substituted !¢Xsection ions of real estate investment trust i) Pub L 99¡LC514 !i662(a) added subsec (i) Subsec (j) Pub L 99¡LC514 !i662(c) added subsec (j)al but only if such ction 542) if a¡LC455 !i!i1603(a) 1604(f)(1) (2) in introductory provisions substituted ry provision substituted !¢XA corporation trust or association!¡Ó for !¢XA tubp provide)(3), 94¡Lfter the date of  and rent attributable to personal property whics repealed by section 4(a) ofPub. 110¡ sectionlture.] Pub. 110¡LC234, title XV.15314(b),May 22, 122  1999, 106¡LC170, to which such am [amending this section] shall apply to failure (f).!a !¢X(A) The amenamending this se35(c) ofPution 532(d) ofPub. 106¡LC170, set out new assets.!aSubparagraph (A) shall cease to apply to secua cobeginning after December 31.2000. !¢X(b) Transitioagraph [amendinansition rules.!aSubparagrap apply to securities of a corporation held, acquired, or recreorganizatia reorganiron ble years beginning after December 31, 1993.!¡Ó Effective Date ot Pub. 106(p)(4)(B), 1988, 102 Stat. 3417, provided that: !¢XThe amendment made byed in this  as a note unb. 98¡LC369applicable to property acquired after June 22, 1984, and before Jaeceding sentenceriods beginning after Decem1977.!¡Ó Amendment by section 701(t)(2) ofPub. 91976, 90 Stat. 17ts, and assessable penalties in respect thereof shall, except year beginning on or before the date of the enactment of this Act!a !¢X(A) credit or refund of any overpayment of  as if on the datationh the overpayndment bions 302 and 304 of this title, such amendments shall not apply to distributions  section 1602 [amending this section and section 857 of this title] shal 1954]) with respan agreement entered into for the purpose However if such September 26, th of 20% mentioned below Not more than 20% of the value of the REIT Assets s existing income generating properties owned by the REIT which shall EITs Regulations!¡Â) on which comments were sought till October 31, 2 developer or by way of declared incentives by the governmii) such SPVs are not engaged ior governing board of such SPVs Further th200m individuallyn three years from the da