| http://www.w3.org/ns/prov#value | - If we own a corporate subsidiary that is a ???qualified REIT subsidiary,??? that subsidiary is generally disregarded for federal income tax purposes, and all of the subsidiary's assets, liabilities and items of income, deduction and credit are treated as our assets, liabilities and items of income, deduction and credit, including for purposes of the gross income and asset tests applicable to REITs
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