Type PLR Subject 2.01a - Rents from Real Property - 75% Income Test - Generally 2.03 - Gain on Real Property Dispositions Keywords Easements Gain on Disposition of Real Property Rents from Real Property Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1250008.pdf Tax Report Link TaxReport2012-36 Summary Lease payments allowing mining activities are "rents from real property" Title 201250008 Guidance Tags PLR - 201250008