Type Rev Rul Subject 1.03 - Taxable as a Domestic Corporation Keywords Domestic Corporation, Taxable as a REIT Taxed as Corporation Foreign Corporation Qualification as a REIT Year 1989 IRS Link http://www.taxlinks.com/rulings/1989/revrul89-130.htm Summary The ruling provides that a foreign corporation, trust or association may not qualify as a REIT. Title 89-130, 1989-2 C.B. 117 Guidance Tags Rev Rul - 89-130, 1989-2 C.B. 117 Referenced By 9747034 9630016 9621032 9613018 9534022 9440026