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TaxReport2016-20

Subject
2.01a - Rents from Real Property - 75% Income Test - Generally
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
Keywords
Fees (Tenants and Service Providers)
Parking Service
Office Property Services
Parking
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Generally
Lighting, Provided
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Management Company Operating Parking Facilities
Tenant and General Parking through IK
Tenant Parking through IK
Maintenance
Generally
Year
2016
IRS Link
https://www.irs.gov/pub/irs-wd/201628021.pdf
Tax Report Link
TaxReport (November 28, 2016) (2)
Summary

Parking for tenants of adjacent building does not disqualify associated rents.

Title
PLR 201628021