Type PLR Subject 2.00 - Income Tests - (75% & 95%) 2.08a - Generally Keywords Gross Income Defined Items of Income Included phesluclushajowoniloneslatidot 856(c)(5)(J) Section 856(c)(5)(J) Year 2017 IRS Link http://www.irs.gov/pub/irs-wd/201742013.pdf Tax Report Link Tax Report (January, 4, 2018) (2) Summary Income from solar incentives is qualifying REIT income Title PLR 201742013