Home      Login

Abstract: 

After enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003, investors have reason to consider whether investment in Real Estate Investment Trusts (REITs) continue to be attractive from a tax perspective. Qualified dividends are generally taxed at the capital gains rate; however, distributions from REITs are often not qualified dividends. The author discusses the taxation of various kinds of distributions that an investor might receive from a REIT, and taxation of the sale of an investment in a REIT. In this article, the author also discusses recent developments affecting REITs and their investors.

Keywords: 

Affiliations:  1: Augusta State University.