Type PLR Subject 2.01b - Rents from Real Property - 75% Income Test - Permissible Services Keywords Rents from Real Property Charges Related to Tenant's Lease Showroom Space, Rental of Taxable REIT Subsidiary Noncustomary Services, Paid for by Tenant Year 2005 IRS Link http://www.irs.gov/pub/irs-wd/0532009.pdf Summary Rental of showroom space by REIT permissible. Title 200532009 Guidance Tags PLR - 200532009 Referenced By N/A