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Description for 6798: Real Estate Investment Trusts

Division H: Finance, Insurance, And Real Estate | Major Group 67: Holding And Other Investment Offices

Industry Group 679: Miscellaneous Investing


6798 Real Estate Investment Trusts
Establishments primarily engaged in closed-end investments in real estate or related mortgage assets operating so that they could meet the requirements of the Real Estate Investment Trust Act of 1960 as amended. This act exempts trusts from corporate income and capital gains taxation, provided they invest primarily in specified assets, pay out most of their income to shareholders, and meet certain requirements regarding the dispersion of trust ownership.
  • Mortgage investment trusts
  • Mortgage trusts
  • Real estate investment trusts (REIT'S)
  • Realty investment trusts
  • Realty trusts


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