Landlord (a company) opts to tax to the commericla property it owns, and it lets out the commerical property to independent third party corporate tenants.

BlackRock’s USD Institutional Digital Liquidity Fund (BUIDL) saw an over three-fold increase over the past three weeks, from $615 million to $1.87 billion, according to Token Terminal data shared by ...

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I think thiis is a capital gain but it probably sounds like a stupid question: well, not capital gain but not other income ...