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 Guidance Tags PLR - 201206001