Type PLR Subject 2.07 - Non-Qualifying Income 20.04 - Other 4.01a - Real Estate Assets Keywords Foreign Currency Gains Functional Currency Other than U.S. Dollar Section 987 Section 988 Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0531013.pdf Summary Subsidiary REIT allowed for foreign exchange gain relief. Title 200531013 Guidance Tags PLR - 200531013 Referenced By N/A