- Chapter
- An Overview of the Real Estate Investment Trust Industry
- Federal Securities, Accounting and ERISA Issues in Connection with REIT Offerings
- Accounting Considerations
- State Blue Sky Provisions Affecting REITs
- Taxation of REITs
- Appendix 5A. Private Letter Rulings Addressing REIT Services (through PLR 200532009)
- Appendix 5B. International Tax Treatment of REITs
- Miscellaneous Tax Aspects
- Appendix 6A. REIT State Taxation Chart: Dividend Received Deduction (DRD)/Dividend Paid Deduction (DPD)
- UPREITs and DOWNREITs
- Appendix
- NASAA Statement of Policy Regarding Real Estate Investment Trusts
- California Rules for Real Estate Investment Trusts
- Internal Revenue Code (Effective as of July 1, 2003)
- Initial REIT Public Offering Due Diligence Request List
- Real Estate Investment Trust Checklist For taxable years beginning after December 31, 2000
- UPREIT and DownREIT Case Studies
- Table of Frequently Cited Statutes and Acts
- Table of Laws and Rules
- Table of Cases
- Index
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