Type PLR Subject 2.08a - Generally 2.08b - Warrants 7.01 - Computation - REIT Taxable Income Keywords Accounting Change REIT Taxable Income, Effect on Cold Storage Facilities Gross Income Defined Accounting Change (Not Taken into Account) phesluclushajowoniloneslatidot 481 Year 2001 IRS Link http://www.irs.gov/pub/irs-wd/0115023.pdf Summary § 481 adjustment not taken into account for purposes of REIT gross income tests. Title 200115023 Guidance Tags PLR - 200115023 Referenced By N/A