2012-36

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

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