rents from real property

(A)except as provided in paragraphs (4) and (6), any amount received or accrued, directly or indirectly, with respect to any real or personal 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” solely by reason of being based on a fixed percentage or percentages of receipts or sales); (B)except as provided in paragraph (8), any amount received or accrued directly or indirectly from any person if the real estate investment trust owns, directly or indirectly— (i)in the case of any person which is a corporation, stock of such person possessing 10 percent or more of the total combined voting power of all classes of stock entitled to vote, or 10 percent or more of the total value of shares of all classes of stock of such person; or (ii)in the case of any person which is not a corporation, an interest of 10 percent or more in the assets or net profits of such person; and (C)any impermissible tenant service income (as defined in paragraph (7)).

Source

26 USC § 856(d)(2)(A)


Scoping language

For purposes of paragraphs (2) and (3)
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