r tenants, and our taxable REIT subsidiaries are not comparable to similar arrangements among unrelated parties. 8. If we acquire any assets from a non-REIT "C" corporation in a transaction in which the basis of the assets in our hands is determined by reference to the basis of the asset in the hands of

be subject to tax on gain recognized in a taxable disposition of assets acquired by way of a tax-free merger or other tax-free reorganization with a non-REIT corporation or a tax-free liquidation of a non-REIT corporation into us. Specifically. to the extent we acquire any asset from a C corporation in a