Investors do not pay corporate income tax and instead are required to distribute at least 95% of net income to shareholders. Traded as stocks; they are much easier to get into and out of than limited partnerships or the direct ownership of properties

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1. Investors do not pay corporate income tax and instead are required to distribute at least 95% of net income to shareholders. Traded as stocks; they are much easier to get into and out of than limited partnerships or the direct ownership of properties