Type PLR Subject 2.01 - Rents from Real Property - 75% Income Test 2.01b - Rents from Real Property - 75% Income Test - Permissible Services 4.01a - Real Estate Assets Keywords Lease Rights Real Estate Asset Rents from Real Property Rooftop Rents Rooftops Year 2008 IRS Link http://www.irs.gov/pub/irs-wd/0831020.pdf Summary "Lease rights" for rooftop and land was qualifying "real estate asset" that generated qualifying REIT income. Title 200831020 Guidance Tags PLR - 200831020