Type PLR Subject 2.08 - Gross Income Defined 7.04 - Prohibited Transactions - Defined & Tax Consequence Keywords Dealer Property Dealer Sale Safe Harbor Liquidation Prohibited Transactions (Dealer Property) Sales Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201844003.pdf Tax Report Link Tax Report (Nov. 13, 2018) Summary Sales of REIT’s assets in connection with liquidation not “dealer sales” Title PLR 201844003