2002-05

Type

PLR

Subject

2.02 - Interest

4.01a - Real Estate Assets

Keywords

Joint Ventures

Interest in JV as Security for a Loan

Loans Secured by Partnership Interest

Obligations Secured by Real Property

Partnership Interest, Loan Secured by

Partnerships

Partnership Interest as a Security for a Loan

Real Estate Asset

Loan Secured by P/Ship Interest

Year

2002

Summary

Loan secured by partnership interest can constitute "real estate asset" that generates qualifying income.

Title

200226013

Guidance Tags

PLR - 200226013

Referenced By

N/A

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2002-05

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