 | United States - 1964 - 1098 lapas
...directly or indirectly, with respect to any real property, If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents... | |
 | 1992 - 720 lapas
...the total rent which the trust receives or accrues from the prime tenant pursuant to the lease by a fraction, the numerator of which is the rent or other...owner of the shopping center for an annual rent of $10x plus 2 percent of the gross receipts which the prime tenant receives from subtenants who lease... | |
 | 1990 - 738 lapas
...the total rent which the trust receives or accrues from the prime tenant pursuant to the lease by a fraction, the numerator of which is the rent or other...owner of the shopping center for an annual rent of $10x plus 2 percent of the gross receipts which the prime tenant receives from subtenants who lease... | |
 | 1998 - 808 lapas
...the total rent which the trust receives or accrues from the prime tenant pursuant to the lease by a fraction, the numerator of which Is the rent or other...owns land underlying a shopping center. The trust rente the land to the owner of the shopping center for an annual rent of SlOx plus 2 percent of the... | |
 | 1994 - 756 lapas
...investment trust do not qualify as rents from real property if the determination of the amount depends in whole or in part on the income or profits derived by any person from the property. This exception applies where the trust rents property to a tenant (the prime tenant) for a rental which... | |
 | 1998 - 794 lapas
...Investment trust do not qualify as rents from real property if the determination of the amount depends in whole or in part on the income or profits derived by any person from the property. This exception applies where the trust rents property to a tenant (the prime tenant) for a rental which... | |
 | 1978 - 952 lapas
...directly or indirectly, with respect to any real property if the determination of such amount depends in whole or in part on the income or profits derived by any person from such property. However, any amount so accrued or received shall not be excluded from the term "rents... | |
 | 1977 - 864 lapas
...directly or indirectly, with respect to any real property if the determination of such amount depends in whole or in part on the income or profits derived by any person from such property. However, any amount so accrued or received shall not be excluded from the term "rents... | |
 | 1998 - 804 lapas
...respect to the obligation. The numerator of the fraction la the amount of receipts or sales of the debtor that is based, in whole or In part, on the income or profits of any person and the denominator Is the total amount of the receipts or sales of the debtor. For purposes... | |
 | United States. Internal Revenue Service - 1962 - 1090 lapas
...directly or indirectly, with respect to any real property, If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents... | |
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If the determination of such amount depends in whole or in part on the income or profits derived by any person from such property (except that any amount so received or accrued shall not be excluded from the term "rents from real property... 
