Type PLR Subject 4.01 - 75% Test 4.01a - Real Estate Assets Keywords Asset Tests Crops Real Estate Asset Crops Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201424017.pdf Tax Report Link TaxReport (July 7, 2014) (2) Summary Plants that produce a harvestable crop constitute real property for REIT asset tests Title 201424017