 | United States - 1964 - 1098 페이지
...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... | |
 | 1990 - 738 페이지
...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... | |
 | 1992 - 720 페이지
...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 페이지
...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... | |
 | 1998 - 794 페이지
...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... | |
 | 1994 - 756 페이지
...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 페이지
...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 페이지
...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 페이지
...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 페이지
...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... | |
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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... 
