Type PLR Keywords Actively Engaged in Trade or Business of Operating Qualified Health Care Properties Eligible Independent Contractor Health Care Facility Taxable REIT Subsidiary Assisted Living Facility Health Care Facility Independent Living Facility Year 2012 IRS Link http://www.irs.gov/pub/irs-wd/1250019.pdf Tax Report Link TaxReport2012-37 Summary Mixed use communities are qualified health care properties Title 201250019 Guidance Tags PLR - 201250019