Type PLR Subject 2.01b - Rents from Real Property - 75% Income Test - Permissible Services 2.02 - Interest 4.01a - Real Estate Assets Keywords Administrative Services Accounting and Bookkeeping; Collect and Deposit Rents; Deal with Taxes and Insurance; Fiduciary Duties, Director, or Trustee; Negotiate Leases; Solicit Tenants (Each May Not Be Present in All Rulings) Clubhouses Fee for Use Common Area Maintenance Cleaning Public Entrances, Exits, Stairways, Walkways, Lobbies, Restrooms, Snow Removal, Trash Collection, Pest Control and Painting (Each May Not Be Present in All Rulings) Fees (Tenants and Service Providers) Clubhouse, Fee for Use of Lease of Space to Provider, Continued Washer and Dryer Lease to Third-Party Service Provider Telephones (Pay) Vending Machines Telephone Service Qualifying Income REIT Directly Operates Pay Phone Vending Machine/ATM Machines (Offered by REIT) Qualifying Income Washer and Dryer (REIT) Qualifying Income Manufactured Homes List of Rulings Parking thechegewrevusuchistaguputiphunophiwreuagusheswinewronuswuuuchostafribicruchuslospithistejirapruclubricupatemiphusethapruvacruslaswebejepovitovuclegetr Generally Lighting, Provided Maintenance Generally Reserved Required by Law Permissible Tenant Services Ruling by Property Type Manufactured Housing Pest Control Recreational Facilities/Activities Swimming Pool Generally Picnic Tennis Court Lifeguard Basketball Court Rents from Real Property Lease Space/Utilities to Service Provider Telephone, for Vending Machines, for Charges Related to Tenant's Lease Late Payment Fee Collection Expenses (Legal) Pet Fees Bad Check and Bank Charges Security Services Guards Telephone Service REIT Ownership of Phones Maintenance through IK Vending Machines Coin-Operated (by REIT) Qualifying Income Repair Washer and Dryer Coin-Operated, Provided by REIT Generally Year 1994 Summary Not Available Title 9431005 Guidance Tags PLR - 9431005 Referenced By N/A