2000-16

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

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