Filter by Type

2012-5

Type
PLR
Subject
11.01 - Generally
11.03 - Noncustomary Services
2.01 - Rents from Real Property - 75% Income Test
2.01a - Rents from Real Property - 75% Income Test - Generally
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
2.01d - Rents from Real Property - 75% Income Test - Related Party Rents
Keywords
Gross Income
Defined
Determined under 1.856-3(g) when REIT Holds Partnership Interest
Impermissible Services
Income Tests
95%/75%
Independent Contractor
Partnerships
Regulation 1.856-3(g)
Tiered Partnerships
Permissible Tenant Services
Rents from Real Property
Related Party, Rents from
crurolofrotathofrevukimibrephothotirislonagucubuspabruspenepovorestaphawefrutroclespatrepranebropajispapresweshowripuvuspadeshawrichunaswita
"Comparable Space"
Taxable REIT Subsidiary
Rents from Real Property
Services Provided by TRS-Owned Pass-through Entity
Year
2012
IRS Link
http://www.irs.gov/pub/irs-wd/1206001.pdf
Tax Report Link
TaxReport2012-5
Summary

IRS rules license fees are rents from real property.

Title
201206001
Tags
PLR - 201206001