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The Resource Structuring real estate joint ventures with private REITs, Scott L. Semer, Michele J. Alexander

Structuring real estate joint ventures with private REITs, Scott L. Semer, Michele J. Alexander

Label
Structuring real estate joint ventures with private REITs
Title
Structuring real estate joint ventures with private REITs
Statement of responsibility
Scott L. Semer, Michele J. Alexander
Title variation
Structuring real estate joint ventures with private real estate investment trusts
Creator
Contributor
Subject
Language
eng
Summary
"The purpose of this portfolio is to provide a source of guidance to tax practitioners advising clients investing in U.S. real estate through or with a private REIT. It includes a discussion of the unique issues that a private REIT confronts in complying with the qualification requirements under the Code, including issues relating to forming the REIT and ensuring that the REIT earns qualifying income, while obtaining an ownership structure that serves the business objectives of the joint venture participants (including management of the property by a significant participant in the joint venture). It also addresses issues unique to UPREITs and DownREITs, issues that arise in taking a public REIT or UPREIT private, and issues presented in selling or otherwise exiting from a private REIT. In addition, it addresses the particular issues that arise for foreign investors, including withholding, the branch profits tax, issues under U.S. tax treaties, and issues for foreign governmental investors under [Section] 892 of the Code."
Member of
Additional physical form
Also issued online.
Cataloging source
BNA
Characteristic
updating web site
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 743
Nature of contents
bibliography
Regularity
complete irregular
Label
Structuring real estate joint ventures with private REITs, Scott L. Semer, Michele J. Alexander
Instantiates
Publication
Note
Kept up to date with replacement pages
Bibliography note
Includes bibliographical references
Contents
Detailed analysis. I. Introduction -- II. Summary of REIT requirements -- III. Issues with private REITs -- IV. Venture structures with REITs -- V. International issues
Dimensions
28 cm.
Extent
v. (loose-leaf)
Isbn
9781558716582
Publication frequency
Updated irregularly.
System control number
  • (OCoLC)319428501
  • (CStRLIN)09-B149
  • (OCoLC)316862400
Label
Structuring real estate joint ventures with private REITs, Scott L. Semer, Michele J. Alexander
Publication
Note
Kept up to date with replacement pages
Bibliography note
Includes bibliographical references
Contents
Detailed analysis. I. Introduction -- II. Summary of REIT requirements -- III. Issues with private REITs -- IV. Venture structures with REITs -- V. International issues
Dimensions
28 cm.
Extent
v. (loose-leaf)
Isbn
9781558716582
Publication frequency
Updated irregularly.
System control number
  • (OCoLC)319428501
  • (CStRLIN)09-B149
  • (OCoLC)316862400

Library Locations

    • BYU-LAWBorrow it
      Howard W. Hunter Law Library Brigham Young University, Provo, UT, 84602, US
      40.249603 -111.645501
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