2011-42

Type

PLR

Subject

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

Independent Living Facility

Year

2011

IRS Link

http://www.irs.gov/pub/irs-wd/1147015.pdf

Tax Report Link

TaxReport2011-42

Summary

IRS holds that properties at which only independent living (IL) services are provided meet the definition of qualified health care properties (QHP). <i>Cf.</i> PLR 200813005 (IL facility was not a QHP).

Title

201147015

Guidance Tags

PLR - 201147015

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2011-42

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