Type PLR Subject 2.01 - Rents from Real Property - 75% Income Test 2.01a - Rents from Real Property - 75% Income Test - Generally 4.01a - Real Estate Assets 7.03 - Built-in Gains Keywords Asset Tests 75% Asset Test Rooftop Interests Easements Real Estate Asset Rooftops Rents from Real Property Lease Space/Utilities to Service Provider Rooftop, to Telecommunications Providers Rooftop Rentals Year 2000 IRS Link http://www.irs.gov/pub/irs-wd/0041024.pdf Summary Rooftop interests are qualifying real estate assets. Title 200041024 Guidance Tags PLR - 200041024 Referenced By N/A