REIT Investments: Many Rulings and Other Recent Developments Will Affect REITs and Their Investors

W. Joey Styron

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REIT Investments: Many Rulings and Other Recent Developments Will Affect REITs and Their Investors

机译：房地产投资信托投资：许多裁决和其他近期发展将影响房地产投资信托及其投资者

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After enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003, investors have reason to consider whether investment in Real Estate Investment Trusts (REITs) continue to be attractive from a tax perspective. Qualified dividends are generally taxed at the capital gains rate; however, distributions from REITs are often not qualified dividends. The author discusses the taxation of various kinds of distributions that an investor might receive from a REIT, and taxation of the sale of an investment in a REIT. In this article, the author also discusses recent developments affecting REITs and their investors.

机译：在2003年《就业与增长税收减免和解法》颁布后，投资者有理由考虑从税收的角度来看，房地产投资信托（REIT）的投资是否继续具有吸引力。合格的股息通常按资本利得税率征税；然而，房地产投资信托基金的派息通常不是合格的股息。作者讨论了投资者可能会从房地产投资信托基金获得的各种分配的税收，以及对房地产投资信托基金的投资销售的税收。在本文中，作者还讨论了影响房地产投资信托及其投资者的最新发展。

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来源
《Journal of Taxation of Investments》 |2005年第1期|p.19-28|共10页
作者
W. Joey Styron;
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Accounting at Augusta State University;

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原文格式 PDF
正文语种 eng
中图分类 f;
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REIT Investments: Many Rulings and Other Recent Developments Will Affect REITs and Their Investors

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