June 1996 After a three-year NAREIT effort, the IRS issues the first private letter ruling allowing a REIT to provide cable television to a residential REIT's tenants as part of providing qualifying real estate rental services. This ruling was the first of a series of IRS rulings expanding the type of services a REIT can offer to its tenants as part of generating qualifying real estate rental income.

View the IRS Issues section of REIT.com.

Nareit - IRS
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