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...Discussion what is a reit compliance real estate investment trust private or public corporation that has special status for federal income tax purposes it pays no because can take deduction dividends paid out to shareholders which reduces taxable zero passive entity owns develops leases and manages there are organizational asset distribution tests must be met remain qualified as qualifications requirements transferable shares directors trustees shareholder test failure of rents from property interest derived gain on sale excluding prohibited transactions abatements refunds taxes the deficiency...