The tax on unrelated business taxable income (UBTI).

Income regularly generated by a tax-exempt entity by means of taxable activities and that is unrelated to an investor’s tax-exempt purpose, as generally defined under the Int ...

The risk inherent to a particular investment or portfolio of investments that can be mitigated or reduced through diversification; also known as “diversifiable risk,” & ...

A negotiated sum a landlord is willing to spend to customize space for the needs of a particular tenant; also known as a “tenant finish allowance” or “tenant impr ...

A nonprofit organization providing research and information on land use and development.

A US corporation whose fair market value of the US real property interests held by the corporation on any applicable determination date equals or exceeds 50 percent of the sum of t ...

An interest in real property (including an interest in a mine, well, or other natural deposit) located in the US or the US Virgin Islands, a ...

The amount of area that can be occupied by tenants; can vary over the life of a building.

Charging more than the legal rate of interest for the use of money.

Loss of potential rent revenue attributable to unoccupied space, expressed as a total dollar amount per year.