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Get Rents From Real Property Parking Reit Form

Provides parking facilities at its rental real properties, under what circumstances do amounts received by the REIT for providing the parking facilities qualify as rents from real property under 856(d) of the Internal Revenue Code? Corporation R has elected to be a REIT as defined in 856. R owns commercial real properties such as office buildings, shopping centers, and residential apartment complexes. Each property includes one or more buildings containing space that R rents out for offic.

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