Related by context. Frequent words. (Click for all words.) 52 recharacterization 49 operating loss carryforwards 48 FBAR 48 SIFT 48 Unitholder 48 loss carryforwards 48 REIT taxable 48 Responsible Entity 48 taxable income 48 carryback 47 settlor 47 Code Sec 47 Internal Revenue Code 46 taxable 46 REIT 46 pro rata portion 46 Conversus 46 AcG 45 unitholders 45 MMLP 45 donee 45 unitholder 45 franking credits 45 GRAT 44 RRIF 44 Proposed Offer 44 Distributable Cash 44 No. #R 44 Extendicare REIT 44 OTTI charge 44 REMIC 44 Unitholders 44 Hedging Activities 44 OTTI charges 43 nondeductible 43 Income Tax Act 43 exchangeable shares 43 undistributed net 43 NOLs 43 distributions 43 redeemable preferred 43 InnVest 43 transferor 42 HREIT 42 Securityholders 42 Section #A [001] 42 securityholder 42 escrowed funds 42 unrealized depreciation 42 Underlying Index 42 Reit 42 Distributions 41 nonqualified deferred compensation 41 GAAR 41 Boardwalk REIT 41 securityholders 41 Advisers Act 41 Diversified Income 41 debentures 41 junior subordinated debentures 41 unrealized appreciation 41 valuation allowances 41 LTIP 41 subordinated debentures 41 AIM Rules 41 Capital Gains 41 asset valuation allowance 41 consolidated balance sheets 41 nonqualified 41 annuitant 41 monthly distributions 41 NAREIT definition 41 Exchangeable Shares 41 Teekay Offshore 41 EITF #-# [001] 41 Convertible Debentures 41 Trust Units 40 domiciled 40 Income Trusts 40 Spectra Energy Partners 40 Common Units 40 Dividend Reinvestment 40 Consolidated Entity 40 QROPS 40 Kohlberg Capital 40 reversionary 40 allocable 40 Dividend 40 excludes depreciation 40 itemized deduction 40 Anworth 40 Underlying Share 40 dividend reinvestment plan 40 Dividend Reinvestment Plan 40 Cash Distributions 40 taxability 40 GST HST 40 American Jobs Creation 40 valuation allowance 40 royalty trusts 40 theCompany