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Tax Report 2013-26

Type
PLR
Subject
1.07 - Distribution of Accumulated C Corporation Earnings
2.01a - Rents from Real Property - 75% Income Test - Generally
2.01e - Rents from Real Property - 75% Income Test - Rents based on Income or Profits
2.01g - Rents from Real Property - 75% Income Test - Percentage Rentals
4.01a - Real Estate Assets
6.01 - Distributions - Generally
9.00 - Reorganizations
Keywords
Active Trade or Business
REIT's Activities as Active Business for Purposes of Section 355
Asset Tests
75% Asset Test
Consolidated Group
Consolidated Return
Distributions
Choice of Stock or Cash
Earnings and Profits
Elective Stock Dividends
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355
Percentage Rents
Income or Profits, Based on
Real Estate Asset
Rents from Real Property
Based on Profits of Lessee
REIT Conversion(s)
Reorganizations
Spin-offs (Section 355)
Spin-offs
Taxable REIT Subsidiary
Year
2013
IRS Link
http://www.irs.gov/pub/irs-wd/1337007.pdf
Tax Report Link
TaxReport201326
Summary

Spin-off of newly-formed REIT is tax-free

Title
201337007
Tags
PLR - 201337007