Type PLR Subject 6.01 - Distributions - Generally 6.06 - Distributions - Preferential Dividends Keywords Preferential Dividends Public Non-Listed REIT Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1327006.pdf Tax Report Link TaxReport201322 Summary Varying Fee Structure Among Public, Non-listed REIT Stock Classes Does Not Result in Preferential Dividend Title 201327006 Guidance Tags PLR - 201327006