REIT Election. The Company will make a timely election to be subject to tax as a real estate investment trust (“REIT”) pursuant to Sections 856 through 860 of the Code for its taxable years ended December 31, 2013 upon the filing of its federal income tax return for such year. The Company has been organized and operating in conformity with the requirements for qualification and taxation as a REIT under the Code, and the Company’s current and proposed method of operation as set forth in the Registration Statement and the Prospectus will enable it to meet the requirements for qualification and taxation as a REIT under the Code.
Appears in 4 contracts
Samples: At Market Issuance Sales Agreement (Physicians Realty Trust), At Market Issuance Sales Agreement (Physicians Realty Trust), At Market Issuance Sales Agreement (Physicians Realty Trust)
