Qualified REIT Subsidiary means any Subsidiary of the General Partner that is a “qualified REIT subsidiary” within the meaning of Section 856(i) of the Code.

Qualified REIT Subsidiary. A direct or indirect 100% owned subsidiary of a REIT that satisfies the requirements of Section 856(i) of the Code.

Qualified REIT Subsidiary shall have the meaning given to such term in the Internal Revenue Code.

Examples of Qualified REIT Subsidiary in a sentence

The Depositor, the Owner Trustee and the Initial Holder intend that the Trust be treated for federal income tax purposes as a Qualified REIT Subsidiary.
Notwithstanding the other provisions of this Article 11, the Partnership Interests of the Company may be transferred, in whole or in part, at any time or from time to time, to any Person that is, at the time of such transfer, a Qualified REIT Subsidiary.
No Company Subsidiary is a corporation for United States federal income tax purposes, other than a corporation that qualifies as a Qualified REIT Subsidiary or as a Taxable REIT Subsidiary.
Notwithstanding the other provisions of this Article XI (other than Section 11.6.D hereof), the Partnership Interests of the General Partner may be Transferred, at any time or from time to time, to any Person that is, at the time of such Transfer, the Parent or any successor thereto or a Qualified REIT Subsidiary.
AIP represents that each of its Subsidiaries is a Qualified REIT Subsidiary as defined in Section 856 (i) of the Code.

More Definitions of Qualified REIT Subsidiary

Qualified REIT Subsidiary means a qualified REIT subsidiary of the Parent within the meaning of Code Section 856(i)(2).

Qualified REIT Subsidiary. Has the meaning set forth in Section 856(i) of the Code.

Qualified REIT Subsidiary means a “qualified REIT subsidiary” within the meaning of Section 856(i)(2) of the Code.

Qualified REIT Subsidiary has the meaning set forth in Section 3.6.

Qualified REIT Subsidiary. A direct or indirect 100% owned subsidiary of a REIT that satisfies the requirements of Section 856(i) of the Code. REIT: A real estate investment trust within the meaning of Sections 856 and 857 of the Code. Responsible Officer: With respect to the Owner Trustee, any officer within the Corporate Trust Office of the Owner Trustee with direct responsibility for the administration of the Trust and also, with respect to a particular matter, any other officer to whom such matter is referred because of such officer’s knowledge of, and familiarity with, the particular subject; and with respect to the Administrator, any officer with direct responsibility for the administration of the Trust and also, with respect to a particular matter, any other officer to whom such matter is referred because of such officer’s knowledge of, and familiarity with, the particular subject.

Qualified REIT Subsidiary means any Subsidiary of AMB that is a "qualified REIT subsidiary" within the meaning of Section 856(i) of the Code.