Subject 4.01 - 75% Test 4.01a - Real Estate Assets Keywords Asset Tests 75% Asset Test Billboard Rentals Digital Billboards Section 1033(g) phesluclushajowoniloneslatidot 1033(g) Year 2014 IRS Link http://www.irs.gov/pub/irs-wd/201450004.pdf Tax Report Link TaxReport (December 29, 2014) Summary Billboards and ancillary structures are real estate assets Title 201450004