Type PLR Subject 2.01f - Rents from Real Property - 75% Income Test - Subleases 2.05 - Litigation Recoveries 7.04 - Prohibited Transactions - Defined & Tax Consequence Keywords Litigation Recoveries Attorney Fees and Court Costs Compensatory Damages Loss of Rental Value Repair or Replacement Damages Punitive (Treble) Damages Settlement of Litigation Prohibited Transactions (Dealer Property) Safe Harbor Application to Sales of Personal Property Subleases, Income from Year 1993 Summary Not Available Title 9308013 Guidance Tags PLR - 9308013 Referenced By N/A