2012-28

Type

PLR

Subject

4.01a - Real Estate Assets

Keywords

Asset Tests

75% Asset Test

Year

2012

IRS Link

http://www.irs.gov/pub/irs-wd/1236006.pdf

Tax Report Link

TaxReport2012-28

Summary

Fair value of assets, rather than GAAP, used for 75% real estate asset test.

Title

201236006

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