Type PLR Subject 2.08 - Gross Income Defined 7.04 - Prohibited Transactions - Defined & Tax Consequence Keywords Dealer Property Dealer Sale Safe Harbor Prohibited Transactions (Dealer Property) Sales Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201707010.pdf Tax Report Link TaxReport (June 15, 2017) (2) Summary Sales of REIT’s assets in connection with liquidation will not be “dealer sales” Title PLR 201707010