Type PLR Subject 10.00 - Qualified REIT Subsidiary (QRS) 2.01b - Rents from Real Property - 75% Income Test - Permissible Services 7.03 - Built-in Gains Keywords Built-in Gains, Tax on Generally Rents from Real Property Charges Related to Tenant's Lease Property Taxes, Tenant's Share Year 1993 Summary *** Title 9330022 Guidance Tags PLR - 9330022 Referenced By N/A