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Rev. Proc. 2003 65 SECTION 1. PURPOSE This revenue procedure sets forth a safe harbor under which a loan from a real estate investment trust REIT secured by an interest in a partnership or by the sole membership interest in a disregarded entity will be treated as a real estate asset for purposes of 856 c 4 A and 856 c 5 B of the Internal Revenue Code and the interest on the loan will be treated as interest on an obligation secured by a mortgage o...

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What is rev proc 65?

Rev Proc 65 is a revenue procedure issued by the Internal Revenue Service (IRS) that provides guidance on certain tax-related issues.

Who is required to file rev proc 65?

Certain taxpayers and organizations may be required to file rev proc 65, including those who have specific tax obligations outlined in the revenue procedure.

How to fill out rev proc 65?

To fill out rev proc 65, you need to follow the instructions provided by the IRS in the revenue procedure. It typically involves providing the required information and submitting the form to the appropriate IRS office.

What is the purpose of rev proc 65?

The purpose of rev proc 65 is to provide guidance and establish procedures for certain tax-related matters, ensuring compliance with tax laws and regulations.

What information must be reported on rev proc 65?

The specific information that must be reported on rev proc 65 may vary depending on the requirements outlined in the revenue procedure. It is important to carefully review the instructions provided by the IRS.

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