Type PLR Subject 2.07 - Non-Qualifying Income 4.01a - Real Estate Assets 20.04 - Other Keywords Foreign Corporation Functional Currency Other than U.S. Dollar Foreign Currency Gains Subsidiary REIT Section 988 Section 987 Foreign Currency Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0532015.pdf Summary Subsidiary REIT allowed for foreign exchange gain relief. Title 200532015 Guidance Tags PLR - 200532015 Referenced By N/A