Type PLR Subject 2.02 - Interest 4.01a - Real Estate Assets Keywords Obligations Secured by Real Property Real Estate Asset Structural Improvements Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1323016.pdf Tax Report Link TaxReport201321 Summary "Structural improvements" are real estate assets that generate qualifying real estate income. Title 201323016 Guidance Tags PLR - 201323016