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Tax Report2018-10

Type
PLR
Subject
11.00 - Taxable REIT Subsidiary (TRS)
11.04b - Healthcare Facilities
2.00 - Income Tests - (75% & 95%)
2.01d - Rents from Real Property - 75% Income Test - Related Party Rents
Keywords
Eligible Independent Contractor
Health Care Facility
Taxable REIT Subsidiary
Assisted Living Facility
Rents from Real Property
Rent Paid by TRS-Owned Pass-through Entity
Year
2018
IRS Link
https://www.irs.gov/pub/irs-wd/201828009.pdf
Tax Report Link
Tax Report (Oct. 26, 2018) (2)
Summary

Rents paid by TRS-owned joint venture for assisted living properties could qualify for health care TRS-exception to related party rents

Title
PLR 201828009