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				<link:definition>001 - Document - DOCUMENT AND ENTITY INFORMATION</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
			</link:roleType>
			<link:roleType id="StatementOfFinancialPositionClassified" roleURI="http://www.intergroupcorporation.com/role/StatementOfFinancialPositionClassified">
				<link:definition>002 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
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			<link:roleType id="CondensedConsdolidatedBalanceSheetsParenthetical" roleURI="http://www.intergroupcorporation.com/role/CondensedConsdolidatedBalanceSheetsParenthetical">
				<link:definition>003 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical]</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
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				<link:definition>004 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
			</link:roleType>
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				<link:definition>005 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
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				<link:definition>006 - Disclosure - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
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			<link:roleType id="InvestmentInHotel" roleURI="http://www.intergroupcorporation.com/role/InvestmentInHotel">
				<link:definition>007 - Disclosure - INVESTMENT IN HOTEL, NET</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
			</link:roleType>
			<link:roleType id="InvestmentInRealEstate" roleURI="http://www.intergroupcorporation.com/role/InvestmentInRealEstate">
				<link:definition>008 - Disclosure - INVESTMENT IN REAL ESTATE, NET</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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			<link:roleType id="InvestmentInMarketableSecurities" roleURI="http://www.intergroupcorporation.com/role/InvestmentInMarketableSecurities">
				<link:definition>009 - Disclosure - INVESTMENT IN MARKETABLE SECURITIES</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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			<link:roleType id="OtherInvestments" roleURI="http://www.intergroupcorporation.com/role/OtherInvestments">
				<link:definition>010 - Disclosure - OTHER INVESTMENTS, NET</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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			<link:roleType id="FairValueMeasurements" roleURI="http://www.intergroupcorporation.com/role/FairValueMeasurements">
				<link:definition>011 - Disclosure - FAIR VALUE MEASUREMENTS</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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			<link:roleType id="SegmentInformation" roleURI="http://www.intergroupcorporation.com/role/SegmentInformation">
				<link:definition>012 - Disclosure - SEGMENT INFORMATION</link:definition>
				<link:usedOn>link:presentationLink</link:usedOn>
				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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			<link:roleType id="RelatedPartyTransactions" roleURI="http://www.intergroupcorporation.com/role/RelatedPartyTransactions">
				<link:definition>013 - Disclosure - RELATED PARTY TRANSACTIONS</link:definition>
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				<link:usedOn>link:definitionLink</link:usedOn>
				<link:usedOn>link:calculationLink</link:usedOn>
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