A contractual obligation used to protect a minority shareholder; if a majority shareholder sells its stake, then the minority shareholder has the right to join the transaction and ...

A range of incomes subject to a certain income tax rate; results in a progressive tax system, in which taxation progressively increases as an individual's income grows.

The process of organizing an investment so that it receives the least possible taxation.

The ability of real estate investments to reduce an investor’s tax liability through the use of cost recovery.

A corporation that is owned directly or indirectly by a REIT and has jointly elected with the REIT to be treated as a TRS for tax purposes; may provide services other than customar ...

An investor, or any investor that is a flow-through entity for US federal income tax purposes that has a partner or member, that is exempt from US federal income taxation under Sec ...

With reference to marketing:  a page torn from a publication to prove to a client that an advertisement has been published; With reference to finance:  a short summary of ...

A negotiated sum a landlord is willing to spend to customize space for the needs of a particular tenant; also known as a “tenant improvement allowance” or “upfit& ...

A negotiated sum a landlord is willing to spend to customize space for the needs of a particular tenant; also known as a “tenant finish allowance” or “upfit&rdquo ...

Preparation of leased premises prior to or during a tenant’s occupancy, which may be paid for by either the landlord, the tenant, or both.