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 Guidance Tags PLR - 201151013