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Norwalk California online Form 1120-REIT: What You Should Know

Rev. Ran. 394:14(a)(3). (a) In general A taxpayer can establish that an infrastructure–like asset is an “infrastructure real estate investment property,” as defined by Rev. Run. 404, ¶6, and that the asset qualifies as an infrastructure real estate investment property by relying on certain factors to be determined in accordance with the following provisions of the Treasury Regulations: (1) It provides services that are analogous to services provided by “common carriers,” or (2) It does not meet the definition of “common carrier” as contained in 47 C.F.R. § 5100.1(f)(1), but is engaged in an activity (or activities) similar to an activity provided by a common carrier, or (3) It has characteristics of a shared asset as defined by 47 C.F.R. § 5100.1(f), such as a facility that is used by one company and one or more other companies and that is not itself used for an activity regulated by the Commission. See 47 C.F.R. § 5104.11(c)(2) (2016); 47 C.F.R. § 5104.7(f)(3) (2015) (in determining whether services, activities, or common carriers are common carriers). When determining whether an asset qualifies either as an infrastructure real estate investment property; as a shared asset under 47 C.F.R. § 5104.1(f); or as a common carrier under 47 C.F.R. § 5104.7(f). For more information, review Notice 2015-44 and Form 5415. Also see Treasury Regulations 4.3101(a) (October 2017), 4.3103 (February 2017), 4.3111 (April 2017), 4.3118 (March 2017), 4.3119 (July 2017.), and Rev. Run. 2008-52, 2008-15 I.R.B. 1289, effective June 3, 2008, 8.15.1214–3(c)(2), and 8.15.1613(b)(3); § 5100; and § 5320. (1) Common carriers. Infrastructure real estate investment property is an infrastructure real estate investment property (and not a mutual fund) for purposes of section 1201 of the Internal Revenue Code.

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