CFM97700 - Interest restriction: property and REITs

  1. CFM97710
    Property and REITs: overview
  2. CFM97715
    property and REITs: loan relationships amounts of the property rental business
  3. CFM97720
    Property and REITs: allocation of disallowances
  4. CFM97730
    property and REITs: limit on disallowance allocated to property rental business
  5. CFM97740
    Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense
  6. CFM97745
    Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: example
  7. CFM97746
    Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: further example
  8. CFM97750
    Property and REITs: REITs and the interest restriction return
  9. CFM97760
    Property and REITs: corporate non-resident landlords