société en commandite immobilière
- Domaines
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- commerce immobilier
- entreprise société anonyme
- Dernière mise à jour
Terme privilégié :
- société en commandite immobilière n. f.
Traductions
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anglais
Auteur : Office québécois de la langue française,Définition
A form of limited partnership specifically designed to purchase real estate.
Note :
In the past, a large number of RELP programs were designed to provide investors with tax shelter. However, a series of tax laws passed since 1982 have eliminated most of these benefits, notably the Tax Reform Act of 1986. RELP programs may be blind pools (identifying the general intent of the program, but without a specific property in mind), or specified programs (organized to buy one or more specific properties).
Termes :
- real estate limited partnership
- RELP