Type Rev Rul Subject 2.03 - Gain on Real Property Dispositions 7.03 - Built-in Gains 7.04 - Prohibited Transactions - Defined & Tax Consequence Keywords Built-in Gains, Tax on Timber Gain on Disposition of Real Property Timber/Land, Sale of Prohibited Transactions (Dealer Property) Sales Timber Timberland REIT Year 2001 Summary § 631(b) gains are not subject to § 1374. Title 2001-50 Tags Rev Rul - 2001-50 Referenced By N/A