Revises and supersedes 591 T.M., Real estate transactions by tax-exempt entities / by Lewis R. Kaster. c1999- Includes bibliographical references.
Contents:
Unrelated business income tax -- Corporate ownership of the investment rather than direct ownership -- Joint venture participation -- Limited liability companies as exempt organizations -- Investment through specially treated conduit organizations -- Retirement plans -- Foreign government pension plans -- ERISA and state law considerations.
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