2011-46

Type

PLR

Subject

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

Keywords

Interest in Real Property

Surface Payment

Mining

Lease Payments for

Rents from Real Property

Royalty Fees

Year

2011

IRS Link

http://www.irs.gov/pub/irs-wd/1151013.pdf

Summary

Lease payments allowing mining activities to holder of "surface estate" are "rents from real property"

Title

201151013

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2011-46

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