Type PLR Subject 2.07 - Non-Qualifying Income 4.01a - Real Estate Assets Keywords Foreign Currency Functional Currency Other than U.S. Dollar Subsidiary REIT Foreign Currency Gains Section 988 Section 987 Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0519007.pdf Summary Subsidiary REITs allowed for foreign exchange gain relief. Title 200519007 Guidance Tags PLR - 200519007 Referenced By N/A