Securitization of our nation's forests legal and practical implications of the timber REIT phenomenon Thomas D. Hunt
By: Hunt, Thomas D
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Material type: 
ArticlePublisher: 2017Subject(s): INDUSTRIA MADERERA | SOCIEDADES ANÓNIMAS COTIZADAS DE INVERSIÓN EN EL MERCADO INMOBILIARIO | TITULIZACIÓN | IMPUESTOS | ESTADOS UNIDOS
In:
Journal of Taxation of Investments v. 34, n. 4, Summer 2017, p. 47-65Summary: Since the 1930s, Congress has slowly encouraged companies engaged primarily in the business of real estate to follow certain rules in order to qualify as real estate investment trusts. (REITs), entities that receive preferential tax treatment under the Internal Revenue Code. Over the last two decades, many large timberlandcompanies have restructured themselves as REITs, changing the dynamics of the timberland industry by leaps and bounds. In addition to the normal benefi ts of qualifying as a REIT, Congress hasoffered certain additionalbenefi ts to those engaged in the timber business. This article explores how this came to be and whetherthere is any merit to offering such benefits.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2017/34/4-4 (Browse shelf) | Available | OP 235/2017/34/4-4 |
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| OP 235/2017/34/4-1 New regulations raise critical issues concerning a partner's share of liabilities and partnership disguised sales | OP 235/2017/34/4-2 Estate of McKelvey v. Commissioner | OP 235/2017/34/4-3 Section 355 and the suffering of closely held corporations | OP 235/2017/34/4-4 Securitization of our nation's forests | OP 235/2017/34/4-5 International investors and corporate taxation | OP 235/2017/34/4-6 Winners and losers in " Cosentino " cases | OP 235/2017/35/1-1 Physical presence and state taxing authority |
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Since the 1930s, Congress has slowly encouraged companies engaged primarily in the business of real estate to follow certain rules in order to qualify as real estate investment trusts. (REITs), entities that receive preferential tax treatment under the Internal Revenue Code. Over the last two decades, many large timberlandcompanies have restructured themselves as REITs, changing the dynamics of the timberland industry by leaps and bounds. In addition to the normal benefi ts of qualifying as a REIT, Congress hasoffered certain additionalbenefi ts to those engaged in the timber business. This article explores how this came to be and whetherthere is any merit to offering such benefits.
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