Practical Tax Considerations for REITs and Their Foreign Shareholders. ...A REIT is allowed to invest in both U.S. real estate and debt instruments secured by real property. [26 USC Â§ 856(c)(5)(B).] The REIT may earn income classified as dividends, interest, rents, and gain from the disposition of assets.
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Paraphilic infantilism is the psychoanalytical term used for those who like to engage in being treated as an infant or toddler. Adults who engage in play mimicking an infant are known as adult babies. About one in three adult babies are also referred to as diaper lovers. The majority of adult babies are heterosexual males. Adult babies, whether diaper wearers or not, historically do not have a sexual preference for children. Adult baby fantasies include being free of guilt, responsibility, or control and while some act completely like babies at times, others practice in discretion.