Type PLR Subject 2.01 - Rents from Real Property - 75% Income Test 4.01a - Real Estate Assets Keywords Brand Names Generally Accepted Accounting Principles Goodwill Real Estate Asset Intangible Rents from Real Property Intangible Trade Names Year 2008 IRS Link http://www.irs.gov/pub/irs-wd/0813009.pdf Summary Intangibles "inextricably linked" to underlying real estate were "real estate assets" that generated qualifying rental income. Title 200813009 Guidance Tags PLR - 200813009