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Tax Treatment of Distributions & Dividendsemail this  PDF view  Print view

INVESTORS REAL ESTATE TRUST (NASDAQ - IRET) 
DISTRIBUTION CALCULATIONS FOR 1099DIV's
IRET COMMON SHARES OF BENEFICIAL INTEREST
YEAR RETURN OF CAPITAL LONG TERM CAPITAL GAIN UNRECAPTURED 1250 GAIN ORDINARY INCOME
1985 0.00% 6.63% 0.00% 93.37%
1986 0.00% 14.30% 0.00% 85.70%
1987 5.80% 48.10% 0.00% 46.10%
1988 22.50% 14.60% 0.00% 62.90%
1989 52.40% 6.60% 0.00% 41.00%
1990 41.30% 4.90% 0.00% 53.80%
1991 31.20% 1.00% 0.00% 67.80%
1992 21.88% 4.08% 0.00% 74.04%
1993 0.00% 7.37% 0.00% 92.63%
1994 0.00% 11.00% 0.00% 89.90%
1995 0.00% 1.60% 0.00% 98.40%
1996 0.00% 21.00% 0.00% 79.00%
1997 0.00% 2.90% 0.00% 97.10%
1998 17.70% 6.30% 0.00% 76.00%
1999 0.00% 30.30% 0.00% 69.70%
2000 12.52% 0.72% 0.00% 86.76%
2001 34.02% 0.00% 0.00% 65.98%
2002 31.71% 0.00% 0.00% 68.29%
2003 37.67% 3.88% 0.00% 58.45%
2004 55.35% 0.00% 0.00% 44.65%
*2005 42.47% 16.05% 9.19% 41.48%
**2006 56.77% 1.22% 0.23% 42.01%
2007 46.82% 0.00% 1.49% 51.69%
*  1250 Gain was 57.2858% of total Long Term Capital Gain
**  1250 Gain was 18.61% of total Long Term Capital Gain
DIVIDEND CALCULATIONS FOR 1099DIV's
IRET SERIES A CUMULATIVE REDEEMABLE PREFERRED SHARES
YEAR RETURN OF CAPITAL LONG TERM CAPITAL GAIN UNRECAPTURED 1250 GAIN ORDINARY INCOME
2003 N/A N/A N/A N/A
2004 0.0000% 0.0000% 0.0000% 100.0000%
*2005 0.0000% 15.9071% 9.1125% 84.0929%
**2006 0.0000% 1.2100% 0.2300% 98.7900%
2007 0.0000% 0.0000% 1.4700% 98.5200%
*  1250 Gain was 57.2858% of total Long Term Capital Gain
**  1250 Gain was 18.61% of total Long Term Capital Gain

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