Type PLR Subject 2.00 - Income Tests - (75% & 95%) 2.08a - Generally Keywords Gross Income Defined phesluclushajowoniloneslatidot 856(c)(5)(J) Patronage Dividends Section 856(c)(5)(J) Timberland REIT Year 2015 IRS Link http://www.irs.gov/pub/irs-wd/201524017.pdf Tax Report Link TaxReport (October 13, 2015) Summary Patronage Dividends Are Excluded from REIT Gross Income Test Calculation Title 201524017