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 thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr Generally Lighting, Provided todespotejovavetraspaclukihiwrerodrahophubuslemikoki 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