REITs, the First Decade: A Collection of Writings

accelerated depreciation adviser advisory fee amortization association bank beneficiaries borrowing cash flow cents a share certificates construction Continental corporate tax cost debt deduction distributions diversification dividends earnings estate investment trust exchange exemption Federal gross income holdings income tax independent contractor industry interests in real Internal Revenue Code Internal Revenue Service investment companies Invstrs less leverage limited partnership long-term M2 company M2 Trust ment million Mortgage Investors mortgage trusts mutual funds offering office buildings operation ordinary income organized ownership paid partners payments portfolio profits prospectus qualify R. E. Inv real estate assets real estate investment Real Estate Trust real property realty investment realty trusts REIT REIT's REITA rents from real requirements return of capital rules securities sell shareholders shopping centers sold stockholders syndicate tenant tentative regulations Trust Law U.S. Realty