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PLR 201929015

Type
PLR
Subject
2.00 - Income Tests - (75% & 95%)
2.08 - Gross Income Defined
Keywords
Gross Income
Defined
phesluclushajowoniloneslatidot
856(c)(5)(J)
Section 856(c)(5)(J)
Year
2019
IRS Link
https://www.irs.gov/pub/irs-wd/201929015.pdf
Tax Report Link
Review of 2019 REIT-Related Private Letter Rulings
Summary

IRS rules that, pursuant to Section 856(c)(5)(J), grant made in connection with redevelopment of a shopping center t is considered qualifying income for purposes of Section 856(c)(2) and (c)(3).

Title
PLR 201929015