Type PLR Subject 2.01a - Rents from Real Property - 75% Income Test - Generally 4.01a - Real Estate Assets Keywords Asset Tests 75% Asset Test Dividends from Subsidiary REIT Income Tests 95%/75% Subsidiary REIT Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1341032.pdf Tax Report Link TaxReport201330 Summary Subsidiary REITs’ Stock is Real Estate Asset that Generates Qualifying Dividends Title 201341032 Guidance Tags PLR - 201341032