Type Prop. Treas. Reg Subject 4.01a - Real Estate Assets Keywords Apartments Asset Tests 75% Asset Test Boat Slips, Marina Brand Names Bridges Cell Tower Cold Storage Facilities Data Centers FIRPTA Gaming Generally Accepted Accounting Principles Generation Facilities Goodwill HVAC (Provide and Repair) Improvements Infrastructure Lodging Facilities Real Estate Asset Air Rights Billboard Boat Docks Cold Storage Warehouses and Central Refrigeration Systems Concession Marina Microwave Transmission System Mineral Rights Pipeline Railroad Properties Rooftops Structural Improvements Telecommunications Tower Timber Roadbeds Rooftop Antenna Towers Rooftops Timberland REIT Trade Names Tunnels Utilities Year 2014 IRS Link https://www.irs.gov/irb/2014-23_IRB/ar09.html Tax Report Link TaxReport (May 14, 2014) Summary Proposed regulations on the definition "real property" Title Prop. Treas. Reg. §§ 1.856-3(d); 1.856–10 Guidance Tags Prop. Treas. Reg. §§ 1.856-3(d); 1.856–10