CFM97700 - Interest restriction: property and REITs

1. CFM97710

   Property and REITs: overview
2. CFM97715

   property and REITs: loan relationships amounts of the property rental business
3. CFM97720

   Property and REITs: allocation of disallowances
4. CFM97730

   property and REITs: limit on disallowance allocated to property rental business
5. CFM97740

   Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense
6. CFM97745

   Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: example
7. CFM97746

   Property and REITs: disallowance allocated to residual business exceeding its net tax-interest expense: further example
8. CFM97750

   Property and REITs: REITs and the interest restriction return
9. CFM97760

   Property and REITs: corporate non-resident landlords