Type ILM Subject 20.04 - Other Keywords Federal Financial Assistance phesluclushajowoniloneslatidot 597 Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201441014.pdf Tax Report Link TaxReport (December 5, 2014) Summary Section 597 precludes REIT election to claim carryover basis Title 201441014