Federal qualification by issuance of shares without consideration

  1. Law
  2. Maryland Code
  3. Corporations and Associations
  4. Real Estate Investment Trusts
  5. Formation and Qualification
  6. Federal qualification by issuance of shares without consideration

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    Notwithstanding any other provision of the Maryland REIT Law, a real estate investment trust may issue shares of beneficial interest without consideration for the purpose of qualifying the real estate investment trust as a real estate investment trust under the Internal Revenue Code.


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