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TaxReport 2013-01

Type
PLR
Subject
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
2.01e - Rents from Real Property - 75% Income Test - Rents based on Income or Profits
2.08a - Generally
2.10 - Dividends
Keywords
Accounting Change
REIT Taxable Income, Effect on
Cell Tower
Controlled Foreign Corporation
Electrical Transmission
Generation Facilities
Infrastructure
Gross Income
Defined
Accounting Change (Not Taken into Account)
Items of Income Included
Hedging
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481
Rents from Real Property
Based on Profits of Lessee
Rooftop Antenna Towers
Section 986(c) Gains
Subpart F Income
Year
2013
IRS Link
http://www.irs.gov/pub/irs-wd/1301007.pdf
Tax Report Link
TaxReport2013-01
Summary

Furnishing electricity to tenants of cell and rooftop antenna towers does not taint rental income and amounts from such furnishing constitutes qualifying rental income

Title
201301007
Guidance Tags
PLR - 201301007