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Accounting > Real Estate Investment Trust (REIT)

The following information is about Real Estate Investment Trust (REIT).

Real Estate Investment Trust (REIT) Defined

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.

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