This legal FAQ addresses certain considerations for data center operators following the spread of, and the United States federal and state governments’ and the public’s reaction to, COVID-19 and its impact on businesses and...more
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