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2011-26

Type
PLR
Subject
11.00 - Taxable REIT Subsidiary (TRS)
11.04b - Healthcare Facilities
11.06 - Taxable REIT Subsidiary - Eligible Independent Contractor
Keywords
Eligible Independent Contractor
Health Care Facility
Taxable REIT Subsidiary
Health Care Facility
Year
2011
IRS Link
http://www.irs.gov/pub/irs-wd/1129031.pdf
Tax Report Link
TaxReport2011-26
Summary

A company may be an "eligible independent contractor" with respect to a REIT even if the REIT derives income from the company’s affiliates and/or the REIT's affiliated taxable REIT subsidiary derives income from the company.

Title
201129031
Guidance Tags
PLR - 201129031