Type PLR Subject 2.02 - Interest Keywords Interest (Received) Income Qualifying § 856(c)(3) Interest (75%) Amounts Received on/as Interest Received - Income from Tax Loans Tax Loans Year 2011 IRS Link http://www.irs.gov/pub/irs-wd/1122014.pdf Tax Report Link TaxReport2011-18 Summary Tax loans generate qualifying 75% REIT gross income. Title 201122014 Tags PLR - 201122014