Type Treas. Reg Subject 10.00 - Qualified REIT Subsidiary (QRS) 20.00 - Miscellaneous Year 2005 IRS Link http://www.irs.gov/pub/irs-regs/td_9183.pdf Summary QRSs treated as separate entities from parent REIT for purposes of certain federal tax liabilities, refunds and credits. Title §§ 1.856-9, 1.1361-4, 301.7701-2 Guidance Tags Treas. Reg - §§ 1.856-9, 1.1361-4, 301.7701-2 Referenced By N/A