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1973-426

Type
Rev Rul
Subject
2.01a - Rents from Real Property - 75% Income Test - Generally
Keywords
Rents from Real Property
Charges Related to Tenant's Lease
Property Taxes, Tenant's Share
Year
1973
IRS Link
http://www.taxlinks.com/rulings/1973/revrul73-426.htm
Summary

The state and local real property taxes on an apartment complex leased from a REIT that are paid by the lessee pursuant to the lease agreement, qualify as "rents from real property."

Title
73-426, 1973-2, C.B. 223
Guidance Tags
Rev Rul - 73-426, 1973-2, C.B. 223
Referenced By
8830076
8040113