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SECTION 3. SCOPE

Internal Revenue Bulletin 2003-33 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a REIT that leases space to a joint venture between a TRS of the REIT and a third party that is unrelated to either the TRS or the REIT and is treated as a partnership for federal income tax purposes, if the REIT would be treated under §856(d)(2) as having an interest of 10 percent or more in the assets or net profits of the joint venture.

2003-33 I.R.B. 364 August 18, 2003

DRAFTING INFORMATION

The principal author of this revenue procedure is Jonathan D. Silver of the Office of the Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure, contact Mr. Silver at (202) 622–3920 (not a toll-free call).

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▸Contents — Internal Revenue Bulletin 2003-33
Internal Revenue Bulletin 2003-33

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