Type PLR Subject 20.04 - Other 8.03 - Tax-exempt Shareholders Keywords Fractions Rule phesluclushajowoniloneslatidot 514(c)(9)(E) Unrelated Business Income Fractions Rule Year 2002 IRS Link http://www.irs.gov/pub/irs-wd/0224014.pdf Summary Application of the "fractions rule" to tax-exempt investors. Title 200224014 Guidance Tags PLR - 200224014 Referenced By N/A