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- Title
REITs and Tenant Friendly Structures - Private Letter Ruling 200752012.
- Authors
Cullen, Daniel F.
- Abstract
The article provides an overview of the real estate investment trust (REIT) asset and income tests, as well as the specific real property and tenant services issues addressed in LTR 200752012 in the U.S. The ruling addresses whether certain specially outfitted buildings qualify as real property for REIT purposes under Code Sec. 856(c). It also evaluates whether certain technology-related services furnished to tenants would cause amounts received by the REIT's operating partnership.
- Subjects
UNITED States; REAL estate investment trusts; COLLATERALIZED mortgage obligations; COMMERCIAL real estate loans; REVENUE rulings; MASTER limited partnership
- Publication
Journal of Passthrough Entities, 2008, Vol 11, Issue 3, p39
- ISSN
1099-7407
- Publication type
Article