Type PLR Subject 1.04a - Generally 1.05a - Generally 2.01b - Rents from Real Property - 75% Income Test - Permissible Services 4.04 - Third Party Service Subsidiary (Preferred Stock Subsidiary) 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) Agency REIT Collecting Charges for Independent Center Apartments Tenant Service Rulings Clubhouses Provided for Tenant Use Common Area Maintenance Cleaning Public Entrances, Exits, Stairways, Walkways, Lobbies, Restrooms, Snow Removal, Trash Collection, Pest Control and Painting (Each May Not Be Present in All Rulings) Construction/Improvements Administrative Functions (Including Hiring and Supervision of Contractors; Obtaining Permits; Addressing Zoning Laws; Reviewing Plans; Ordering Materials) Minor Improvement and Remodeling Performed by REIT Personnel Excess Shares Plans Charitable Trust (Used to Hold Shares from Voided Transfers) Outstanding Shares Preferential Dividends Transferable Shares Requirement Exercise Room/Health Club Management REIT Employees (No Services) Fees (Tenants and Service Providers) Construction/Improvement Supervision Qualifying Income Lease to Third-Party Service Provider Telephones (Pay) Vending Machines Parking Service Washer and Dryer (REIT) Qualifying Income Fire Protection Systems (Alarms, Sprinklers) Gross Income Defined Amount Collected for IK Independent Contractor Charge for Services REIT Collects/Remits Fee Maintenance, Replacement and Repairs Building, Exterior/Interior Electrical Systems and Fixtures Common Area Plumbing Systems and Fixtures Common to Property Water Systems Parking Establish Rules on Location/Duration thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr Generally Lighting, Provided Tenant Charged Directly by REIT (Qualifying Income) Maintenance Generally Reserved Generally Required by Law Permissible Tenant Services Ruling by Property Type Apartments Retail Recreational Facilities/Activities Swimming Pool Generally Year 1995 Summary Not Available Title 9534022 Guidance Tags PLR - 9534022 Referenced By N/A