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 2018 IRS Link https://www.irs.gov/pub/irs-wd/201841002.pdf Tax Report Link Tax Report (Oct. 30, 2018) Summary State incentive grants considered qualifying REIT income under section 856(c)(5)(J) Title PLR 201841002