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Each article that we publish has been written or reviewed by one of our editors, who together have over 100 years of experience practicing law. We strive to keep our information current as laws change. Learn more about our editorial standards.
A business that invests in real estate. Investors buy shares in a REIT to invest in real estate in much the same way as they might buy shares in a mutual fund to invest in stocks. A REIT is set up to minimize or avoid corporate income taxes.