Type PLR Subject 11.04a - Lodging Facilities Keywords Sports Club Taxable REIT Subsidiary Operation of Lodging Facility Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201429024.pdf Tax Report Link TaxReport (August 29, 2014) (2) Summary On-Site/Nearby Sports Club not Part of "Qualified Lodging Facilities" Title 201429024