Type Rev Proc Subject 11.00 - Taxable REIT Subsidiary (TRS) 2.01d - Rents from Real Property - 75% Income Test - Related Party Rents Keywords Taxable REIT Subsidiary Rents from Real Property Rent Paid by TRS-Owned Pass-through Entity Year 2003 IRS Link http://www.irs.gov/irb/2003-33_IRB/ar17.html Summary Rents paid by TRS-owned joint venture could qualify for TRS-exception to related party rents. Title 2003-66 Guidance Tags Rev Proc - 2003-66