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Directory Results for Revenue Ruling 2004-24 - REITs; parking facilities. REITs; parking facilities. This ruling identifies circumstances in which a real estate investment trusts (REITs) income from providing parking facilities at its rental real properties to Revenue Ruling 2004-3 - Service partnerships. Service partnerships. This ruling provides guidance concerning the application of the U.S.-Germany income tax treaty to a nonresident partner in a service partnership that conducts activities in