Extract to table
Pull the structured facts out of a document: parties, dates, amounts, obligations.
Extract to table / arms-length-rent-analysis-memo.docx
arms-length-rent-analysis-memo.docx
Parties
HARKNESS LLP
M. Hirota
Ostrander LLP
Impermissible Tenant Service Inc
Work Inc
Gross Inc
Percent Gross Inc
Dates
September 10, 2025
August 30, 2025
August 1, 2025
September 22, 2025
September 30, 2025
December 31, 2009
December 31, 2000
Amounts
$18,700,000
$812
$18.7
$4.37
$7.82
$1.5
$38.4
$147
$8.03
$148
Obligations
The critical legal requirement imposed on this structure is that the rents received by Fairwater from Southgate TRS under the intercompany leases must satisfy the arm's-length standard set forth in IRC § 856(d)(7)(B)