Type PLR Subject 2.01b - Rents from Real Property - 75% Income Test - Permissible Services Keywords Fees (Tenants and Service Providers) Parking Service Parking Attendants Independent Contractor Establish Rules on Location/Duration thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr Generally By IK Remitting Proceeds to REIT todespotejovavetraspaclukihiwrerodrahophubuslemikoki Management Company Operating Parking Facilities Maintenance Generally Generally Year 2013 IRS Link http://www.irs.gov/pub/irs-wd/1341015.pdf Tax Report Link TaxReport2013-29 Summary REIT’s parking revenue from TRS-managed parking is "rents from real property" Title 201341015 Guidance Tags PLR - 201341015