Type PLR Subject 2.01f - Rents from Real Property - 75% Income Test - Subleases Keywords Percentage Rents Income or Profits, Based on Rents from Real Property Based on Profits of Lessee Subleases, Income from Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201716044.pdf Tax Report Link TaxReport (June 19, 2017) Summary IRS Rules on the Calculation of Qualifying Rent Based on Profits of Sub-sub Tenant Title PLR 201716044