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How should a building calculate its space for purposes of the new 80/20 rule? In particular, should it only include above-ground space? Or does it have to include basement space as well? Does it make any difference whether the building rents out part of its basement in conjunction with the rental of part of its ground floor space?
Space is one of the parameters based on the article.
Quite frankly, as we have not faced the issue I cannot offer an opinion.
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Please see this NY Times (12/30/07) article.
http://www.nytimes.com/2007/12/30/realestate/30home.html?pagewanted=print
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