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2011-34

Breadcrumb

  1. Home
Type
PLR
Subject
11.00 - Taxable REIT Subsidiary (TRS)
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
4.01a - Real Estate Assets
Keywords
Billboard Rentals
Real Estate Asset
Billboard
Rents from Real Property
Related Party, Rents from
crurolofrotathofrevukimibrephothotirislonagucubuspabruspenepovorestaphawefrutroclespatrepranebropajispapresweshowripuvuspadeshawrichunaswita
"Comparable Space"
Taxable REIT Subsidiary
Noncustomary Services, Paid for by Tenant
Year
2011
IRS Link
http://www.irs.gov/pub/irs-wd/1143011.pdf
Tax Report Link
TaxReport2011-34
Summary

Steel billboards are real estate assets.

Title
201143011
Tags
PLR - 201143011

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What's a REIT?

REITs, or real estate investment trusts, are companies that own or finance income-producing real estate across a range of property sectors. These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade on major stock exchanges, and they offer a number of benefits to investors.

Why Invest in REITs

REITs historically have delivered competitive total returns, based on high, steady dividend income and long-term capital appreciation. Their comparatively low correlation with other assets also makes them an excellent portfolio diversifier that can help reduce overall portfolio risk and increase returns. These are the characteristics of real estate investment.

About Nareit

Nareit serves as the worldwide representative voice for REITs and real estate companies with an interest in U.S. real estate. Nareit’s members are REITs and other real estate companies throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.

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Nareit® is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. Nareit's members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses. National Association of Real Estate Investment Trusts® and Nareit® are registered trademarks of the National Association of Real Estate Investment Trusts (Nareit).

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