Type Rev Rul Subject 4.01a - Real Estate Assets Keywords Government Securities GNMA Real Estate Asset GNMA Certification Year 1970 IRS Link http://www.taxlinks.com/rulings/1970/revrul70-545.htm Summary The IRS holds that "fully-modified pass-through certificates" guaranteed by GNMA constitute "real estate assets." Title 70-545, 1970-2 C.B. 7 Guidance Tags Rev Rul - 70-545, 1970-2 C.B. 7 Referenced By 8452021 8206066