Real Estate Investment Trusts (REITs) are a vehicle to make an investment in real estate attainable to the general public. REITs are a tax-efficient vehicle. The rules for REITs are quite complex and unique. This course provides an in-depth look at the REIT income tests and is geared toward people who have a working knowledge of REITs. This course analyzes the nuances of a variety of revenue types seen in real estate companies in light of the Code and Regulations governing REITs.