Filter by Type

2000-10

Type
PLR
Subject
2.01b - Rents from Real Property - 75% Income Test - Permissible Services
2.02 - Interest
2.07 - Non-Qualifying Income
5.00 - Independent Contractor
Keywords
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)
De Minimus (REITSA) Rule
Fees (Tenants and Service Providers)
Approved Company Program
Impermissible Services
Impact on Rents
Rents Not Affected
Seal of Approval
Independent Contractor
Sharing Income with Independent Contractor
Generally
Permissible Tenant Services
Basketball
Ruling by Property Type
Retail
Rents from Real Property
Common Areas
Seal of Approval (Not Qualified)
Antennae, Space for
Year
2000
IRS Link
http://www.irs.gov/pub/irs-wd/0013021.pdf
Summary

A REIT’s lease of rooftop space to a third party will not cause the REIT to be viewed as providing those services.

Title
200013021
Guidance Tags
PLR - 200013021
Referenced By
N/A