Real Estate Investment Trusts: Hearing Before the Committee on Banking, Housing and Urban Affairs, United States Senate, Ninety-fourth Congress, Second Session ... May 27, 1976U.S. Government Printing Office, 1976 - 386 halaman |
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Istilah dan frasa umum
adviser advisor affiliates ALTY AMER MTG AMER REALTY TRUST amount ASSOCIATED MTG B.F. REIT bank holding company bank loans bankers bankruptcy borrowers capital capitalization rate carrying value cash flow CHAIRMAN Chase Manhattan commercial paper condominiums construction loans CONTINENTAL MTG cost creditors dividends Drexel Burnham earnings equity estate investment trust fees flow to equity foreclosure Group growth GUARDIAN MTG INV holders ICM REALTY IDS REALTY TRUST income statement interest rates INV TR largest lenders lending leverage loans to REITs loss reserves major MASSMUTUAL ment million MORTGAGE INV Mortgage Investors mortgage loans Mortgage Trust NAREIT net realizable value non-earning assets ownership percent portfolio principal problem loans projects ratio REAL EST INV real estate real estate investment real property REALTY INCOME TR REALTY INV REIT industry REIT loans REIT problem REIT's RLTY INV SCHOTLAND securities shareholders Shares swaps Table total assets workout
Bagian yang populer
Halaman 198 - ... in accordance with generally accepted accounting principles applied on a consistent basis, and must contain the name and address of the applicant's public accounting firm, if any.
Halaman 324 - As defined by the courts, the highest price estimated in terms of money which a property will bring if exposed for sale in the open market allowing a reasonable time to find a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used.
Halaman 173 - ... (2) The real estate investment trust complies for such year with regulations prescribed by the Secretary or his delegate for the purpose of ascertaining the actual ownership of the outstanding shares, or certificates of beneficial interest, of such trust.
Halaman 171 - ... (A) in the case of any person which is a corporation, stock of such person possessing 10 percent or more of the total combined voting power of all classes of stock entitled to vote, or 10 percent or more of the total number of shares of all classes of stock of such person; or...
Halaman 173 - ... part (other than subsection (d) of this section) shall not apply to a real estate investment trust for a taxable year unless — (1) The deduction for dividends paid during the taxable year (as defined in section 561, but without regard to capital gains dividends) equals or exceeds 90 percent of its real estate investment trust taxable income...
Halaman 173 - The deductions for corporations provided In part VIII (except section 248) of subchapter B (section 241 and following, relating to the deduction for dividends received, etc.) shall not be allowed.
Halaman 171 - ... (ii) other securities for purposes of this calculation limited, except and to the extent provided in subsection (e), in respect of any one issuer...
Halaman 173 - The investment company taxable income shall be the taxable income of the regulated investment company adjusted as follows: (A) There shall be excluded the excess, if any, of the net long-term capital gain over the net short-term capital loss. (B) The net operating loss deduction provided in section 172 shall not be allowed.
Halaman 190 - The attendance of a director at any meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened.
Halaman 173 - Investment company taxable Income were the taxable Income referred to In section 11. For purposes of computing the normal tax under section 11, the taxable Income and the dividends paid deduction...