Type Prop. Treas. Reg Subject 11.00 - Taxable REIT Subsidiary (TRS) 20.00 - Miscellaneous 4.01a - Real Estate Assets Keywords Real Estate Asset Taxable REIT Subsidiary Year 2016 IRS Link https://www.federalregister.gov/documents/2016/10/21/2016-25104/treatment-of-ce… Tax Report Link TaxReport (October 17, 2016) Summary Final Regulations Concerning Recharacterized Debt Issued: Exempt “Non-Controlled REITs” from Scope Title Prop. Treas. Reg. §§ 1.385-3