Extra Space Storage Inc. has filed a prospectus outlining key U.S. federal income tax considerations related to its status as a Real Estate Investment Trust $(REIT)$ and the implications for holders of its capital stock and operating partnership's debt securities. The document, effective as of April 15, 2024, supersedes previous information on tax consequences, emphasizing the company's adherence to REIT qualification requirements since 2004. The prospectus highlights that while the company has not sought IRS rulings on its REIT status, it operates in conformity with the necessary guidelines. Investors are encouraged to consult with tax advisors to understand the specific tax implications of their investments.
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