Real estate investment trust means any corporation, trust or association qualifying and electing to be taxed as a real estate investment trust under federal law.
Property Owner Association Property means, for each Fiscal Year, any property within the boundaries of IA No. 1 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year.
Business trust means a trust created for the purpose of making a profit through the combination of capital contributed by the beneficiaries of the trust and through the administration or management of the capital by trustees or a person acting on behalf of the trustees, for the benefit of the beneficiaries;
the Academy Trust means the company intended to be regulated by these Articles and referred to in Article 2;
Virginia real estate investment trust means a real estate investment trust, as defined in 26 U.S.C.