What Is A REIT Company

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­At least ninety five p.c of a REIT's gross revenue must come from financial investments (in different phrases, it should cross the 95-% earnings take a look at). These include embrace rents, dividends, interest and capital features. In addition, at the very least 75 % of its revenue must come from sure actual estate sources (the 75-p.c revenue test), together with rents from real property, positive factors from the sale or different disposition of actual property, and earnings and achieve derived from foreclosure of property.

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