Type PLR Subject 2.07 - Non-Qualifying Income 20.04 - Other 4.01 - 75% Test Keywords Foreign Currency Gains Functional Currency Other than U.S. Dollar Section 987 Section 988 Subsidiary REIT Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0548004.pdf Summary A parent REIT could apply the principles of Treas. Reg. Title 200548004 Guidance Tags PLR - 200548004 Referenced By N/A