TaxReport 2017-29

Type

PLR

Subject

2.01a - Rents from Real Property - 75% Income Test - Generally

4.01a - Real Estate Assets

Keywords

Impermissible Tenant Services Income

Interest in Real Property

Real Estate Asset

Rents from Real Property

Unrelated Business Income

Year

2017

IRS Link

https://www.irs.gov/pub/irs-wd/201741002.pdf

Tax Report Link

Tax Report (January 4, 2018)

Summary

Payments from wireless telecommunication carriers for the use of “distributed antenna system” cables are “rents from interests in real property

Title

PLR 201741002

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TaxReport 2017-29

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