The REIT must distribute at least 90 percent of its annual taxable income, excluding capital gains, as dividends to its shareholders.
每个房地产投资信托基金必须将其年度应税收入(扣除资本利得)的至少90%用于向其股东派发红利。
2
For interest, dividends, bonuses, incidental income and income from other sources, the amount of taxable income shall be the full amount received in each payment.
利息、股息、红利所得,偶然所得和其他所得,以每次收入额为应纳税所得额。
3
Stock dividends are not taxable income to the recipient as are cash dividends.