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TaxReport2014-27

Type
PLR
Subject
1.07 - Distribution of Accumulated C Corporation Earnings
11.01 - Generally
11.03 - Noncustomary Services
2.00 - Income Tests - (75% & 95%)
2.01a - Rents from Real Property - 75% Income Test - Generally
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
2.08 - Gross Income Defined
2.10 - Dividends
4.01 - 75% Test
4.01a - Real Estate Assets
4.02 - 10% Test
4.07 - Real Estate Assets - 25% Test - Generally
6.01 - Distributions - Generally
Keywords
Asset Tests
75% Asset Test
Billboard Rentals
Controlled Foreign Corporation
Dividends Paid Deduction
Choice of Stock or Cash
Earnings and Profits
Distribution of, after Electing REIT Status, through Choice of Stock or Cash
Easements
Elective Stock Dividends
Generally Accepted Accounting Principles
Goodwill
Gross Income
Defined
Reimbursements (Not Gross Income)
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1033(g)
Impermissible Services
Income Tests
95%/75%
Lease Rights
Leases
Licenses
Permissible Tenant Services
Independent Contractor
Permits
Real Estate Asset
Intangible
Loan to TRS Secured by Real Estate Not a "Security"
Reimbursements
Rents from Real Property
Billboard, Space for
Section 1033(g)
Subpart F Income
Taxable REIT Subsidiary
Loan Secured by Real Estate Not a "Security"
Year
2014
IRS Link
http://www.irs.gov/pub/irs-wd/201431020.pdf
Tax Report Link
TaxReport (September 2, 2014)
Summary

REIT earns qualifying rent from billboards

Title
201431020