1971-220

Type

Rev Rul

Subject

4.01a - Real Estate Assets

Keywords

Mobile Home

Real Property Asset, as

Real Estate Asset

Mobile Home

Year

1971

IRS Link

http://www.taxlinks.com/rulings/1971/revrul71-220.htm

Summary

Mobile home units permanently installed in a planned community are “real property” with the meaning of section 856. The IRS held further that notes secured by mobile homes shall be considered obligations secured by mortgages on real property.

Title

71-220, 1971-1 C.B. 210

Guidance Tags

Rev Rul - 71-220, 1971-1 C.B. 210

Referenced By

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1971-220

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