Type Rev Proc Subject 4.01 - 75% Test 4.01a - Real Estate Assets Keywords Asset Tests 75% Asset Test Loan Secured by Partnership Interests Interest (Received) Income Partnership, Loan to Loans Secured by Partnership Interest Mezzanine Loans 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 2003 IRS Link http://www.irs.gov/irb/2003-32_IRB/ar20.html Summary Safe harbor on loans secured by partnership interests. Title 2003-65 Guidance Tags Rev Proc - 2003-65 Referenced By N/A