Filter by Type

TaxReport2015-2

Type
PLR
Subject
11.01 - Generally
11.03 - Noncustomary Services
11.05 - Related Party Rent
2.00 - Income Tests - (75% & 95%)
2.01 - Rents from Real Property - 75% Income Test
2.02a - Obligations secured by Mortgages or Interests in Real Property (75% Test Interest)
2.08 - Gross Income Defined
2.10 - Dividends
4.01a - Real Estate Assets
6.01 - Distributions - Generally
6.06 - Distributions - Preferential Dividends
Keywords
Accounting Method Change
Controlled Foreign Corporation
Distribution of, after Electing REIT Status, through Choice of Stock or Cash
Distributions
Choice of Stock or Cash
Document Storage
Elective Stock Dividends
Foreign Currency
Gross Income
Defined
Reimbursements (Not Gross Income)
Hedging
phesluclushajowoniloneslatidot
481
856(c)(5)(J)
Impermissible Tenant Services Income
Independent Contractor
Intangibles
Interest in Real Property
Passive Foreign Investment Company
Permissible Tenant Services
PFIC
Preferential Dividends
Real Estate Asset
Reimbursements
REIT Conversion(s)
Steel Racking Structures
Storage Facility Services
Subpart F Income
Taxable REIT Subsidiary
Loan Secured by Real Estate Not a "Security"
Noncustomary Services, Paid for by Tenant
Rents from Real Property
Year
2015
IRS Link
http://www.irs.gov/pub/irs-wd/201503010.pdf
Tax Report Link
TaxReport (July 1, 2015)
Summary

Steel Racking Structures are Qualifying Real Estate Assets.

Title
PLR 201503010