動画公開日：2024-10-24 02:14:12
In Private Letter Ruling 202440007 (PLR), the IRS issued a ruling to a corporation (taxpayer), which elected to be taxed as a real estate investment trust (REIT). The IRS held that the REIT income and asset testing requirements are met when, during the applicable testing periods, a REIT did not earn any income or hold any assets.
Learn more at PwC.com – https://www.pwc.com
