REIT Subsidiary definition

REIT Subsidiary means a Subsidiary of the Borrowers that is a REIT.

REIT Subsidiary means each of GGP Ivanhoe, Inc., GGP Holding, Inc., GGP Holding II, Inc., Xxxxxxxx Xxxx, Limited, GGP-Natick Trust and GGP/Homart, Inc.

REIT Subsidiary means a Restricted Subsidiary that is intended by the Borrower to qualify as a real estate investment trust under the Code.

Examples of REIT Subsidiary in a sentence

• In addition, section 856(l) specifically provides that the election, and any revocation thereof, may be made without the consent of the Secretary.In Announcement 2001-17, 2001-1 C.B. 716, the Service announced the availability of new Form 8875, Taxable REIT Subsidiary Election.

• In Announcement 2001-17, 2001-1 C.B. 716, the Internal Revenue Service (Service) announced the availability of Form 8875, Taxable REIT Subsidiary Election.

• Such securities may, at the option of the Issuer or the relevant Ascott REIT Subsidiary, be held, resold or cancelled.

• On June 30, 2013, ARCTrust filed the necessary documents with the Internal Revenue Service to convert it to 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.

More Definitions of REIT Subsidiary

REIT Subsidiary mean any Subsidiary of Holdings that intends to qualify as a REIT for U.S. federal income tax purposes.

REIT Subsidiary means any directly or indirectly wholly-owned Subsidiary of the REIT or the Operating Partnership.

REIT Subsidiary means a corporation or business trust that the Borrower may hereafter cause to be organized as an indirect Subsidiary of the Borrower and that elects to be treated as a “qualified real estate investment trust” in accordance with Section 856 of the Code, the business purpose of which Subsidiary is to centralize the internal financing of the Borrower’s real estate development and construction activities.

REIT Subsidiary means any REIT in which the Partnership owns, directly or indirectly, an equity interest.

REIT Subsidiary means any Subsidiary of the Company that has elected, or intends to elect for the current taxable year, to be qualified as a REIT under the Code.

REIT Subsidiary means Terra Property Trust, Inc., a Maryland corporation (or any successor thereto, whether by merger, conversion, consolidation, recapitalization, reorganization or otherwise).

REIT Subsidiary means a corporation (or other entity) at least fifty percent (50%) of whose total combined voting power of all classes of shares (or other equity) is owned by the Company either directly or through one or more REIT Subsidiaries.