Boustead Singapore

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Stapled REIT:
Stapled A-REIT
stapled & paper clip REIT

1984, Congress enacted a provision in response to concerns that the stapled REIT structure violated the spirit and purpose of REIT rules by allowing active businesses to benefit from pass-through treatment improperly. That 1984 amendment, adding Section 269B(a)(3) to the Internal Revenue Code (IRC), says that stapled entities are treated as one entity for purposes of the federal income tax law.