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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When you talk about a thing or animal as if it were human, you're anthropomorphizing it. The Easter Bunny is an anthropomorphized rabbit. People anthropomorphize all the time. If you've ever seen a dog in a sweater, that's a small case of an owner anthropomorphizing his pet. A cartoon dog who talks is a bigger case of anthropomorphizing. Shel Silverstein's book The Giving Tree anthropomorphizes the tree â the tree acts as if it were a person.