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 thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr 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 Guidance Tags PLR - 9431052