 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1962 - 976 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 (eicept that any amount so received or accrued shall not be excluded from the term "rents... | |
 | United States. Internal Revenue Service - 1981 - 808 lapas
...property) qualifies as "rents from real property" where the determination • of the amount depends in whole or in part on the income or profits derived by any person from the property. However, any amount so accrued or received shall not be excluded from the term "rents from 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 from real property... 
