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Real estate investment trusts (REITs) often pay high dividend yields and offer diversification from typical stocks.
Some stocks do not qualify for this treatment, such as real estate investment trusts (REITs). Dividends that don’t meet the standards for qualified dividends are treated as ordinary income and ...
Real estate investment trusts (REITs) are a popular investment vehicle for those interested in the real estate market without the direct ownership of property. However, understanding the complex ...
In order to receive the tax benefit of a dividends received deduction, a corporate shareholder must hold all shares of the distributing corporation's stock for a period of more than 45 days. Per §246(c)(1)(A), a dividends received deduction is denied under §243 with respect to any share of stock that is held by the taxpayer for 45 days or less.
Intense lobbying efforts to "save the trusts" were undertaken by the business community and the Conservative Party. They demanded that if equal treatment is to be granted to trusts and traditional companies, it should be implemented by leaving the trusts alone and cutting corporate and/or dividend tax to match the trust advantage.
Real estate investment trusts, or REITs, can be a great addition to a well-diversified portfolio. These investments offer a solution to those looking to benefit from real estate assets. However ...
Like real estate investment trusts (REITs), as long as the RIC meets certain income, diversity, and distribution requirements, the company pays little or no corporate income tax. As a pass-through tax structure, RICs must distribute at least 90 percent of taxable income as dividends to investors. Most BDCs distribute 98 percent of their taxable ...
The Tax Reform Act made it easier for savings institutions and real estate investment trusts to hold mortgage securities as qualified portfolio investments. A savings institution, for instance, can include REMIC-issued mortgage-backed securities as qualifying assets in meeting federal requirements for treatment as a savings and loan for tax ...