1974-300

Type

Rev Rul

Subject

4.01a - Real Estate Assets

Keywords

Government Securities

Federal Home Loan Mortgage Corporation

Real Estate Asset

Federal Home Loan Mortgage Corporation

Year

1974

IRS Link

http://www.taxlinks.com/rulings/1974/revrul74-300.htm

Summary

Participation certificates issued by the Federal Home Loan Mortgage Corporation (FHLMC) are considered "real estate assets" for purposes of section 856.

Title

74-300, 1974-1 C.B. 169

Guidance Tags

Rev Rul - 74-300, 1974-1 C.B. 169

Referenced By

N/A

You Might Also Like...

What's a REIT?

REITs, or real estate investment trusts, are companies that own or finance income-producing real estate across a range of property sectors. These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade on major stock exchanges, and they offer a number of benefits to investors.

Why Invest in REITs

REITs historically have delivered competitive total returns, based on high, steady dividend income and long-term capital appreciation. Their comparatively low correlation with other assets also makes them an excellent portfolio diversifier that can help reduce overall portfolio risk and increase returns. These are the characteristics of real estate investment.

About Nareit

Nareit serves as the worldwide representative voice for REITs and real estate companies with an interest in U.S. real estate. Nareit’s members are REITs and other real estate companies throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.

1974-300

You Might Also Like...

What's a REIT?

Why Invest in REITs

About Nareit

Get Daily Real Estate News