Type Rev Rul Subject 2.02b - Other Interest (95% Test - Interest) Keywords Commitment Fees, Loan Interest, Not Treated as Year 1974 IRS Link http://www.taxlinks.com/rulings/1974/revrul74-258.htm Summary A "loan funding" (commitment) fee received by a REIT does not qualify as interest for purposes of section 856(c). Title 74-258, 1974-1 C.B. 168 Guidance Tags Rev Rul - 74-258, 1974-1 C.B. 168 Referenced By N/A