2011-43

Type

PLR

Subject

2.01a - Rents from Real Property - 75% Income Test - Generally

4.01a - Real Estate Assets

Keywords

Rents from Real Property

Lease Space/Utilities to Service Provider

Rooftop Rents

Year

2011

IRS Link

http://www.irs.gov/pub/irs-wd/1149003.pdf

Tax Report Link

TaxReport2011-43

Summary

Easements subject to leases by telecommunications providers are interests in real property and real estate assets. Payments to easement holder are rents from real property.

Title

201149003

Guidance Tags

PLR - 201149003

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2011-43

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