It conducts its business through a traditional umbrella partnership real estate investment trust, or UPREIT structure, in which properties are owned by Operating Partnership, directly or through ...

The team believes that the structure was in use until the 8th century BCE, the middle of the period when the Kings of Judah ruled. A scarab seal from the 8th century BCE uncovered during the ...

Earth's inner core may actually have two distinct layers. (alexlmx/Canva Pro) "We found evidence that may indicate a change in the structure of iron, which suggests perhaps two separate cooling events ...

Unlike many UPREIT transactions ... in the REIT's operating partnership without taxation under Section 721, structure another exchange to continue their tax deferral under Section 1031, or ...

the Company’s ability to continue to maintain its status as a REIT for U.S. federal income tax purposes and potential risks and uncertainties in connection with its UPREIT structure, and (xxviii) ...