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Tax Report 2013-25

Type
PLR
Subject
11.01 - Generally
11.03 - Noncustomary Services
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
Keywords
Cross-Connectivity Income
Impermissible Tenant Services Income
Independent Contractor
Permissible Tenant Services
Data Centers
Taxable REIT Subsidiary
Year
2013
IRS Link
http://www.irs.gov/pub/irs-wd/1334033.pdf
Tax Report Link
TaxReport201325
Summary

Cross-connectivity services will not taint good rental income; amounts received by TRS for noncustomary, TRS-provided services will not taint good rental income.

Title
201334033
Guidance Tags
PLR - 201334033