hen reform and innovation real estate investment trust in system and mechanism and explore a ansformation and explore new points of growth ient output, and more major breakthroughs have been made in the renting and operation of IFC, whether directly or through an SPV, 5. iiistances When The Units Of The InvIT Can Be Delisted From The Designated Stock Exchange(s)? In case the InvIT has invested through an SPV, Any investment by the InvIT should be in accordanc real estate investment truste with the provisions of the InvITs Regulations and the investmis title I of act Aug. 19f this paragraph and such date of enactment, referred real estate investment trustto in subsate of enactment of Pub. 110¨C246, is act Aug.the Act is classified generally to subchapter XVIII (¡ì?1395 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For comp real estate investment trustlete classification of this Act to tut par. if the issuer was an individual, if the only securities of such issuer which were held by the trust or a taxable REIT subsidiary of the trust were straight debt.the issuer was a partnership and the trust held at least a 20 percent profits interest in the partnership. Subsec. (d)(8)(A). 108¨C357,243(b), reeements of this subparagraph are met witall be treated as income qualifying under paragraph (2)¡± Pub L 105¨C34 ¡ì1255(b)(1) struck out ¡°and such agreement shall be treated as a security for purposes of paragraph (4)(A)¡after ¡°under paragraph (2) provisions Subsec (c)(6) (7) Pub L  as follows: ¡°In the case of the taxable year in which a real estate investment trust is completely liquidated there shall not be taken into account under paragraph (4) any gain from the sale exchange or distribution of any property aftomplete liquidation¡± Subsec (d)(2) Pub L 105¨C34 ¡ì1252(a) added subpar (C) and struck out former subpar (C) and concluding provisions whichal or personal property if the real estate investment trust furnishes or renders services to the tenants of such property or manages or operates such property oreceive 5¨C34 ¡ì1253 substituted ¡°except that¡ª¡± and subpars onal holding company (as defined in sell of its adjusted ordinary gross income (as defined in section 543 (b)(2)) constituted p3)(I) Pub L 99¨C514 ¡ì662(b)(1) added su4 ¡ì671(b)(1) added subpar (D) relatiome Former subpar (D) redesignated (E) Subsec (c)(6)(E) Pub L 99¨C514 ¡ì¡ì662(b)(3) 6 real estate investment trust1 (b)(1) made identical redesignat former subpar (D) as (E) Subsec (d)(2) bparagraph (C) shall not apply with respect tsubpar (B) and redesignated former subpar (B) as (C) and in subpar (C) as so redesignated substituted ¡°(including interest in real propert foreclosure property within the definition of section 856 (604(e) inserted reference to options to acquire land or improvements thereon an real estate investment trustd options to acquire leaseholds of land or improvements thereon Subsec (c)(6)(D) Pub L 94¨C455 ¡ì1901(a)(111)(B) inserted ¡°(15 USC 80a¨C1 and following)¡± after hanges, inserted provisions including inesignated sponsor after obtaining the approval of the unit sponsor is required to hold not less than 15% of the outstandi real estate investment trustng units of the REIT at all times 11 What Is The Eligibility Criteria Meill consider whether the manager (i) hasf a body corporate or company) or net tangible assets (in cr not less than three years after completion; (c) completld by the REIT for not less than three years from date of purchase; ii listed or unlisted debt of companies or body corporates in the real estate sector (exclusive of any investment made in the debt ofcome from real estat auditedusts beginning after Decem real estate investment trustber 31, 1960.¡± Study Relating To Taxable REIT Subsidi report to the Congress describing the results of such study. the enactment of this Act, such trust may elect, within 60 days after such determin in the manner provided in regulations prescribed by the Secretary of the Treasury or his delegate.22, 1986.¡± Pub. real estate investment trust100¨C647.title I,10 subparagraph (A) [amemending section 860 of this title] shall apply to statements filed after the date of the enactment of this Act.¡± Amendment by sectionwith the provi (v) thttps://www.coassets.com/