REIT is a real estate investment trust. Think of it like a mutual fund that owns real estate.

REIT是指房地产投资信托基金。你可以将之看作持有不动产的共同基金。

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Real estate trusts are the earliest and typical forms of real estate finance, and real estate investment trusts (REITs) (fund) are widespread in Western countries' real estate trust industry.

房地产信托是房地产金融业务的最早形式和典型形式，房地产信托投资(基金)是当代西方国家房地产信托业务的普遍形态。

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On the real estate investment trust fund research and practice has increasingly become the property sector, the financial sector and related fields, the hot topic.

对房地产投资信托基金的研究和实践越来越成为房地产界、金融行业及相关领域的热门课题。

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While the 15% rate applies to most corporate payouts, that's not the case for most real estate investment trust dividends or for bond fund dividends, which are really interest and are taxed at ordinary income rates of up to 35%.

FORBES: Filing Follies

"I'm not a fan of sticking real-estate companies in a trust so you don't have to pay corporate tax, " said activist hedge fund investor William Ackman of Pershing Square Capital during a recent real-estate conference sponsored by New York University.

WSJ: Congress Looks at REIT Tax Exemption