Type PLR Subject 2.01g - Rents from Real Property - 75% Income Test - Percentage Rentals 2.02 - Interest Keywords Interest (Received) Income Contingent Interest Adjusted Revenue/Receipts Percentage Rents Gross Revenues Exclusions from Receipts Year 1983 Summary IRS rules that rents based on "gross receipts" represent qualifying income. Title 8313037 Guidance Tags PLR - 8313037 Referenced By N/A