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1998-19

Type
PLR
Subject
2.01a - Rents from Real Property - 75% Income Test - Generally
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
2.02 - Interest
Keywords
Parking
Attendants
Independent Contractor
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Public Parking
By IK Remitting Proceeds to REIT
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Tenant and General Parking through IK
Rents from Real Property
Management Company that Operates Parking Facilities, Fees from
Year
1998
Summary

Amounts received from management companies that operate parking facilities are "rents from real property."

Title
9846019
Guidance Tags
PLR - 9846019
Referenced By
N/A