Type PLR Subject 2.00 - Income Tests - (75% & 95%) 2.08a - Generally Keywords Carbon Sequestration Credits Gross Income Defined Items of Income Included phesluclushajowoniloneslatidot 856(c)(5)(J) Section 856(c)(5)(J) Timberland REIT REIT Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201720008.pdf Tax Report Link TaxReport (June 28, 2017) Summary Timber REIT Accrues Qualifying Income from Grant of “Carbon Sequestration Credits” Title PLR 201720008