For Real Estate Investment Trust (REIT) we have terms and definitions in 5 topics. The topics are Accounting, Accounting Terms, Finance, Financial and Real Estate.

Real Estate Investment Trust (Reit) (Accounting)

Investor-owned TRUST which invests in real estate and, instead of paying income tax on its income, reports to each of its owners his or her pro rata share of its income for inclusion on their income tax returns. This unique trust arrangement is specifically provided for in the INTERNAL REVENUE CODE.

Real Estate Investment Trust (Reit) (Accounting Terms)

Investor-owned TRUST which invests in real estate and, instead of paying income tax on its income, reports to each of its owners his or her pro rata share of its income for inclusion on their income tax returns. This unique trust arrangement is specifically provided for in the INTERNAL REVENUE CODE.

Real Estate Investment Trust (Reit) (Finance)

REITs invest in real estate or loans secured by real estate and issue shares in such investments. A REIT is similar to a closed-end mutual fund.

Real Estate Investment Trust (Reit) (Financial)

A trust that either finances or owns and manages income-producing real estate, passing profits on to shareholders.

Real Estate Investment Trust (Reit) (Real Estate)

A method of pooling investment money using the trust form of ownership. In the 1960s Congress provided favored tax treatment for certain business trusts by exempting from corporate tax certain qualified REITs that invest at least 75 percent of their assets in real estate and that distribute 95 percent or more of their annual real estate ordinary income to their investors. As an alternative to the partnership or corporate methods of investing in real estate, the REIT offers some of the flow-through tax advantages of a partnership or syndication while retaining many of the attributes and advantages of a corporate operation. (See noninstitutional lenders)

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