000			01642nab#a2200265#c#4500
999			_c137275 _d137275
003			IEF
005			20211006134351.0
008			170726s2017 USA|| #####0 b|ENG|u
040			_aIEF _cES-MaIEF
041			_aENG
100	1		_aHunt, Thomas D. _965563
245			_aSecuritization of our nation's forests _b legal and practical implications of the timber REIT phenomenon _c Thomas D. Hunt
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
520			_aSince 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.
650		4	_aINDUSTRIA MADERERA _947695
650		4	_aSOCIEDADES ANÓNIMAS COTIZADAS DE INVERSIÓN EN EL MERCADO INMOBILIARIO _961835
650		4	_aTITULIZACIÓN _969295
650		4	_aIMPUESTOS _947460
650		4	_aESTADOS UNIDOS _942888
773	0		_tJournal of Taxation of Investments _w51921 _gv. 34, n. 4, Summer 2017, p. 47-65
942			_2udc
942			_2udc