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REITs, or real estate investment trusts, are often described as a mutual fund for real estate.  Congress established REITs to allow individual investors to invest in large-scale,.

United statesUs corporationForeign corporationReal estate investment trustInvestment companyForeign investment company or qualified electing fundReal estate investmentStatement of qualified opportunity fundHolding companyOpportunity fundDeferred foreign income upon transitionParticipation exemptionCorporate dissolutionDeficiency dividends deductionsPersonal holding companyRegulated investment company