Checkpoint Learning

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REIT Income Tests  

CATEGORY: Taxation
COURSE ID: CLRT03, VERSION 1.00
(7)
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3 CPE Credits

Real Estate Investment Trusts (REITs) are a vehicle to make investment in real estate attainable to the general public. REITs are a tax-efficient vehicle for making these elections. Recently, the Tax Cuts and Jobs Act has made investment in REITs even more desirable for the investors. The rules for REITs are quite complex and unique. This course provides an in-depth look at the REIT income tests and is geared toward people who have a working knowledge of REITs. This course looks at the practical application of IRC Section 856 to varying types of revenue and how they are captured in the REIT income tests.

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