REITs

Essay specific features

 

Issue:

Business

 

Written by:

Jennifer A

 

Date added:

May 6, 2015

 

Level:

University

 

Grade:

A

 

No of pages / words:

10 / 2608

 

Was viewed:

6960 times

 

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Essay content:

A law was first passed to tax all passive investments at the corporate level and then later as part of an individual's personal income. Stock and bond investment companies were able to overturn this type of taxation rather promptly. However, REITs were unable to secure legislation to overturn the 1930 decision for the next 30 years...
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Soon after the end of World War II, there was a large surge for real estate funds. President Eisenhower responded to this by signing into law the 1960 Real Estate Investment Trust Tax Provision which reestablished the special tax considerations qualifying REITs as pass through entities (thus eliminating the double taxation) ("Appleton" par...
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