Private Letter Ruling 201314002

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April 5, 2013

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6519 Lessors of Real Property, NEC
531190 Lessors of Other Real Estate Property
federal taxation
Private Letter Ruling 201314002
2012 PLR LEXIS 1751
US
Federal Court
Federal
N/A
Imholtz (Branch Chief)

Summary

In a non-precedential ruling, the IRS approves a proposed data center business for status as a real estate investment trust (REIT) under IRC section 856, finding the properties the company plans to lease to tenants are real property and constitute real es ...
Private Letter Ruling 201314002
PDF, Size: 90 KB

See Also

IRS Gives Hybrid Business Favorable Tax Status

Legal and Court Case Update
June 2013

In a non-precedential ruling, the IRS approves a proposed data center business for status as a real estate investment trust (REIT) under IRC section 856, finding the properties the company plans to lease to tenants are real property and constitute real es ...