Type PLR Subject 2.08 - Gross Income Defined Keywords Gross Income Defined Reimbursements (Not Gross Income) Reimbursements Year 2009 IRS Link http://www.irs.gov/pub/irs-wd/0932021.pdf Summary A REIT's gross income is reduced by pre-agreed reimbursements of management fees that it makes to a customer. Title 200932021 Guidance Tags PLR - 200932021