§ 8-207
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/md/corporations-and-associations/8-207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§8–207.
Notwithstanding any other provision of the Maryland REIT Law, a real estate investment trust may issue shares of beneficial interest without consideration for the purpose of qualifying the real estate investment trust as a real estate investment trust under the Internal Revenue Code.