Tennessee Statutes
§ 67-4-2019 — Exemption for distributions to publicly traded real estate investment trust
Tennessee·Title 67
There shall be exempt from the payment of the excise tax levied under this part any person treated as a partnership for federal tax purposes that directly or indirectly distributes one hundred percent (100%) of its net earnings or net losses to a public REIT.
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Tennessee § 67-4-2019 (Exemption for distributions to publicly traded real estate investment trust) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 2006, ch. 1019, § 12.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund