Article: PaineWebber Residential Realty announces IRS agreement to change of taxable year application.

COLUMBIA, Md., Dec. 19 /PRNewswire/ -- PaineWebber Residential Realty Inc. (AMEX: PWM) announced today that the Internal Revenue Service has agreed to the company's request for a change to a taxable year ending Dec. 31.

However, the IRS advised the company that the change should be effective as of Oct. 1, 1986. The company had requested the change be effective as of Feb. 28, 1986, the date it began operating.

Since the inception of the company, PaineWebber Residential Realty Inc. had intended to qualify as a real estate investment trust for federal income tax purposes with a tax year ending Dec. 31.

However, the IRS position, with ...

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