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