### Question
Can you define what real property rent means?


### Answer
**Real property rent** is defined as the following in *26 U.S.C. § 7704*:

> amounts which would qualify as rent from real property under section 856(d) if—


(A) such section were applied without regard to paragraph (2)(C) thereof (relating to independent contractor requirements), and


(B) stock owned, directly or indirectly, by or for a partner would not be considered as owned under section 318(a)(3)(A) by the partnership unless 5 percent or more (by value) of the interests in such partnership are owned, directly or indirectly, by or for such partner

#### Citation:
  - *26 U.S.C. § 7704*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

