TaxReport2014-40

Subject

4.01 - 75% Test

4.01a - Real Estate Assets

Keywords

Asset Tests

75% Asset Test

Billboard Rentals

Digital Billboards

Section 1033(g)

phesluclushajowoniloneslatidot

1033(g)

Year

2014

IRS Link

http://www.irs.gov/pub/irs-wd/201450004.pdf

Tax Report Link

TaxReport (December 29, 2014)

Summary

Billboards and ancillary structures are real estate assets

Title

201450004

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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.

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TaxReport2014-40

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