Type Rev Rul Subject 2.01b - Rents from Real Property - 75% Income Test - Permissible Services Keywords Fees (Tenants and Service Providers) Parking Service Parking Attendants Independent Contractor Establish Rules on Location/Duration thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr Generally Public Parking By IK Remitting Proceeds to REIT todespotejovavetraspaclukihiwrerodrahophubuslemikoki Management Company Operating Parking Facilities Tenant and General Parking through IK Maintenance Generally Reserved Generally Year 2004 IRS Link http://www.reit.com/portals/0/PDF/IRSREITGUIDANCEMEMO2004-08.pdf Summary Permissible scope of REIT’s provision of parking services detailed.. Title 2004-24 Guidance Tags Rev Rul - 2004-24 Referenced By N/A