Non-Customary Services Furnished By Taxable REIT Subsidiaries

Tax Notes
July 27, 2015

Paul W. Decker, David H. Kaplan and Ameek Ashok Ponda co-authored an article entitled "Non-Customary Services Furnished By REIT Subsidiaries," published by Tax Notes on July 27, 2015. The article argues that real estate investment trust revenues from tenants for noncustomary services provided by taxable REIT subsidiaries constitute rents from real property under section 856(d) regardless of whether the services are billed to tenants separately or as part of a bundled charge.