Type PLR Subject 2.08a - Generally Keywords Gross Income Defined Items of Income Ignored Refunds of State Tax Credits Refunds of State Tax Credits Tax Increment Financing Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0528004.pdf Summary State tax credits ignored for REIT gross income tests. Title 200528004 Guidance Tags PLR - 200528004 Referenced By N/A