Type PLR Subject 2.08a - Generally 4.00 - Asset Tests 4.01 - 75% Test 7.01 - Computation - REIT Taxable Income Keywords Asset Tests Partnerships REIT Determines Assets Held through Partnership through 1.856-3(g) Gross Income Defined Determined under 1.856-3(g) when REIT Holds Partnership Interest Reimbursements (Not Gross Income) Partnerships Regulation 1.856-3(g) Tiered Partnerships Real Estate Asset Interest in Partnership Reimbursements Year 2003 IRS Link http://www.irs.gov/pub/irs-wd/0310014.pdf Summary Application of Treas. Reg. § 1.856-3(g). Title 200310014 Guidance Tags PLR - 200310014 Referenced By N/A