Real estate assets
Real estate assets(1) In general. The term real estate assets means real property, interests in mortgages on real property (including interests in mortgages on leaseholds of land or improvements thereon), and shares in other qualified real estate investment trusts. The term mortgages on real property includes deeds of trust on real property.
(1)In general.The term real estate assets means real property, interests in mortgages on real property (including interests in mortgages on leaseholds of land or improvements thereon), and shares in other qualified real estate investment trusts. The term mortgages on real property includes deeds of trust on real property.