### Question
What does rents mean?


### Answer
**Rents** has the following meaning in *26 U.S.C. § 553*:

> compensation, however designated, for the use of, or right to use, property, but does not include amounts constituting foreign personal holding company income under paragraph (6)

#### Citation:
  - *26 U.S.C. § 553*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter G-Corporations Used to Avoid Income Tax on Shareholders > PART III-FOREIGN PERSONAL HOLDING COMPANIES**

