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2021 Maryland Statutes
Corporations and Associations
Title 8 - Real Estate Investment Trusts
Subtitle 2 - Formation and Qualification
Section 8-207 - Federal Qualification by Issuance of Shares Without Consideration
Universal Citation:
MD Corporations and Associations Code Ann. § 8-207 (2021)
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Notwithstanding any other provision of the Maryland REIT Law, a real estate investment trust may issue shares of beneficial interest without consideration for the purpose of qualifying the real estate investment trust as a real estate investment trust under the Internal Revenue Code.
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