,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hhje  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,novemb] #bj1         
#bjbj,mr4 ,s*neid] 7= himself & ,mr4    
,la,hood7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify rules   
relat$ to r5ts receiv$ by real e/ate    
inve/m5t tru/s f relat$ p>ties4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,retail ,revitalization ,act ( #bjbj4   
#b4 ,modification ( rules relat$ to r5ts
 receiv$ by real e/ate inve/m5t tru/s f 
relat$ p>ties  7a7 ,increase 9          
p]missible own]%ip p]c5tage ,section    
#hef7;d77#b77;,b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ #aj     
p]c5t or m ea* place x appe>s & ins]t+ m
 ?an #ej p]c5t4  7b7 ,modification (    
rules = con/ructive own]%ip ( /ock      
,section #hef7;d77#e7 ( su* ,code is    
am5d$-- 7#a7 by /rik+ #aj p]c5t %all be 
sub/itut$ = #ej p]c5t 9 subp>agraph 7,a7
 & ins]t+ m ?an #ej p]c5t %all be       

sub/itut$ = #ej p]c5t or m1  7#b7 by    
/rik+ #be p]c5t or m 9 subp>agraph 7,b7 
& ins]t+ m ?an #ej p]c5t1 &  7#c7 by    
/rik+ & at ! end ( subp>agraph 7,a71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,b7 & ins]t+ 1 &1 & by add+ at ! end ! 
foll[+ new subp>agraph3  7,c7 section   
#cah7;a77#e77;,c7 %all be appli$ by     
sub/itut+ p>agraph 7#b7 or 7#c7 =       
p>agraph 7#b74  4  7c7 ,modification (  
rules = taxable ,,reit subsidi>ies      
,section #hef7;d77#h77;,a77i7 ( su*     
,code is am5d$ by /rik+ #ij p]c5t &     
ins]t+ #ej p]c5t4  7d7 ,effective date  
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s end+ aft] ! date (
 ! enactm5t ( ?is ,act4