Type PLR Subject 2.00 - Income Tests - (75% & 95%) 2.08 - Gross Income Defined Keywords Gross Income Defined Items of Income Included phesluclushajowoniloneslatidot 856(c)(5)(J) Section 856(c)(5)(J) Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201716043.pdf Tax Report Link TaxReport (June 16, 2017) (2) Summary State grants from tax increment financing considered qualifying REIT income Title PLR 201716043