Filter by Type

1993-4

Type
PLR
Subject
2.02 - Interest
Keywords
Administrative Services
Accounting and Bookkeeping; Collect and Deposit Rents; Deal with Taxes and Insurance; Fiduciary Duties, Director, or Trustee; Negotiate Leases; Solicit Tenants (Each May Not Be Present in All Rulings)
Apartments
Tenant Service Rulings
Construction/Improvements
Administrative Functions (Including Hiring and Supervision of Contractors; Obtaining Permits; Addressing Zoning Laws; Reviewing Plans; Ordering Materials)
Fees (Tenants and Service Providers)
Common Area Maintenance
Lease to Third-Party Service Provider
Telephones (Pay)
Vending Machines
Parking Service
Telephone Service
Qualifying Income
REIT Provides Pay Phone through IK
Industrial Properties Services Rulings
Landscaping
Maintenance, Replacement and Repairs
Turnkey (between Tenants)
Apartments
Marketing Fund
Generally
REIT Employees Direct Activities
Merchants Association
Dues, REIT Contributions
Generally
REIT Employees (Administrate)
Use of REIT Office Facilities
Parking
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Generally
Lighting, Provided
Public Parking
By IK Remitting Proceeds to REIT
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Tenant and General Parking through IK
Maintenance
Generally
Repaving of Lot
Reserved
Generally
Permissible Tenant Services
Ruling by Property Type
Apartments
Retail
Rents from Real Property
Lease Space/Utilities to Service Provider
Telephone, for
Vending Machines, for
Charges Related to Tenant's Lease
Marketing Fund Contributions
Retail Property Service Rulings
Security Services
Generally
Telephone Service
Lease of Space to Third-Party Operators
REIT Ownership of Phones
Utilities
Fee Charged to Tenants (REIT Retailer)
Generally (Electric, Gas, Water, Sewer)
Year
1993
Summary

Not Available

Title
9307032
Guidance Tags
PLR - 9307032