The document discusses the tax implications and compliance requirements for a Real Estate Investment Trust (REIT). It outlines the income and asset tests that must be met to maintain REIT status, including the 75% and 95% gross income tests and the asset tests related to the nature of the REIT's assets. The document also explains the consequences of failing these tests and the potential for relief under certain conditions.
doj/DataSet10/EFTA01384995.pdf
{"document_type":"legal","document_subtype":"tax compliance","reference_numbers":["DB-SDNY-0085781","SDNY_GM_00231965","EFTA01384995"]}