real(-)estate investment trust/REIT 〈美〉不动产投资信托 一种封闭式的公共基金，专门从事不动产投资，并将投资所得的绝大部分向股东分配。如果其将收入的95%用于股东分配，则可享受特殊的所得税待遇。不动产信托受1960年《不动产投资法》〔Real Estate Investment Act〕调整。(→investment company; real-estate mortgage trust)
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UPREIT ([schwa]p-rIt). See umbrella-partnership real-estate investment trust under REAL-ESTATE INVESTMENT TRUST.
mere right. An abstract right in property, without possession or even the right of possession. — Also termed jus merum; merum jus; meer dreit. “The mere right of property, the jus proprietatis, without either possession or even the right of possession. This is frequently spoken of in our books under the name of the mere
freehold, n. 1. An estate in land held in fee simple, in fee tail, or for term of life; any real-property interest that is or may become possessory. • At common law, these estates were all created by enfeoffment with livery of seisin. [Cases: Estates in Property 4–7, 12. C.J.S. Estates §§ 10–14, 20–27.] 2.
An abstract right in property, without possession or even the right of possession. — Also termed jus merum; merum jus; meer dreit.
品格证人 英语：character witness 法语：témoin de moralité 德语：Zeuge, der den guten Ruf einer der Streitparteien belegen soll 意大利语：testimone in tema di condotta e di reputazione 西班牙语：testigo sobre la reputacion de una parte
A REIT that controls and holds most of its properties through an umbrella limited partnership, as a result of which the trust can acquire properties in exchange for the limited-partnership interests in the umbrella while triggering no immediate tax obligations for certain sellers. • This is a structure that many REITs now use. — Abbr.
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