Filter by Type

1994-12

Type
PLR
Subject
2.01 - Rents from Real Property - 75% Income Test
Keywords
Fees (Tenants and Service Providers)
Common Area Maintenance
Lease to Third-Party Service Provider
Telephones (Pay)
Vending Machines
Telephone Service
Qualifying Income
REIT Provides Pay Phone through IK
Fire Protection Systems (Alarms, Sprinklers)
Insurance Coverage (Trustee Duty)
Janitorial Services
Dusting, Emptying Wastebasket, Vacuuming in Tenant Space
Office Properties
Retail Properties
Landscaping
Maintenance, Replacement and Repairs
Building, Exterior/Interior
Conduits and Ducts
Electrical Systems and Fixtures
Individual Tenant System (Retail)
Lighting
Painting
Tenant Space (during Lease)
Plumbing Systems and Fixtures
Individual Tenant System
Security Systems
Storm/Sanitary Drainage
Turnkey (between Tenants)
Commercial Properties
Marketing Fund
Generally
REIT Contribution to Fund
Merchants Association
Dues, REIT Contributions
Generally
Use of REIT Office Facilities
Office Property Services
Janitorial (Individual Office Service)
Cleaning, Emptying Wastebaskets, Dusting, Vacuuming, etc.
Rulings
Parking
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Generally
Lighting, Provided
Maintenance
Generally
Repaving of Lot
Percentage Rents
Gross Revenues
Permissible Tenant Services
Background Music
Ruling by Property Type
Office
Retail
Year
1994
Summary

Ruling involves a review of permissible services related to a REIT owning retail properties.

Title
9431052
Tags
PLR - 9431052