 | United States - 1964 - 1098 pages
...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 - 794 pages
...fraction, the numerator of which is the rent or other amount received by the prime tenant that is based, in whole or In part, on the income or profits derived...property, and the denominator of which Is the total rent or other amount received by the prime tenant from the property. For example, assume that a real estate... | |
 | 1974 - 484 pages
...in service by the lessee; or (b) Net profits. The determination of the amount of such rents depends in whole or in part on the Income or profIts derived by any person from the property leased, other than an amount based on a fixed percentage or percentages of the gross receipts or sales.... | |
 | 1970 - 868 pages
...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 - 866 pages
...under such an agreement includes only the fixed rental, the determination of which does not depend in whole or in part on the income or profits derived by the lessee, such amount may qualify as "rents from real property." In any event, an amount will not... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...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 - 1964 - 744 pages
...under such an agreement includes only the fixed rental, the determination of which does not depend in whole or in part on the income or profits derived by the lessee, such amount may qualify as "rents from real property." In any event, an amount will not... | |
 | United States. Internal Revenue Service - 1962 - 976 pages
...under such an agreement includes only the fixed rental, the determination of which does not depend in whole or in part on the income or profits derived by the lessee, such amount may qualify as "rents from real property." In any event, an amount will not... | |
 | United States. Internal Revenue Service - 1973 - 824 pages
...in service by the lessee; or (b) Net profits. The determination of the amount of such rents depends in whole or in part on the income or profits derived by any person from the property leased, other than an amount based on a fixed percentage or percentages of the gross receipts or sales.... | |
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... the determination of the amount of such rent depends in whole or in part on the income or profits derived by any person from the property leased (other than an amount based on a fixed percentage or percentages of receipts or sales). 
