qualified REIT subsidiary
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment trust.
Source
- 1997–199926 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this title
For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment trust at all times during the period such corporation was in existence.
Source
- 1994–199726 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this title
For purposes of this subsection, the term “qualified REIT subsidiary” means any corporation if 100 percent of the stock of such corporation is held by the real estate investment trust. Such term shall not include a taxable REIT subsidiary.
Source
- 1999–present26 U.S.C. § 856Internal Revenue Code · Definition of real estate investment trust · for purposes of this title