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Internal Revenue Service › Data Centers

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Morrison & Foerster LLP

Final Regulations Clarify the Definition of “Real Property” Under the REIT Rules

Morrison & Foerster LLP on

On August 31, 2016, the Treasury Department published final regulations (the “Final Regulations”) clarifying the definition of “real property” under the real estate investment trust (“REIT”) rules. The Final Regulations...more

Eversheds Sutherland (US) LLP

IRS Issues Favorable Private Letter Ruling to Data Center REIT

Eversheds Sutherland (US) LLP on

On June 6, 2014, the Internal Revenue Service (IRS) released Private Letter Ruling 201423011 (the PLR), confirming that income from certain data center services can constitute “rents from real property” for purposes of the...more

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