Common use of UNRELATED BUSINESS INCOME Clause in Contracts

UNRELATED BUSINESS INCOME. All payments to the Landlord shall constitute rents from real property as such terms are defined in Section 856 (d) of the Internal Revenue Code of 1954, and therefore do not include unrelated business income. If in the opinion of Landlord’s counsel, there shall be any significant risk that any individual payment or type of payment made by Tenant under the Lease would be taxable to Landlord, Landlord may by written notice to Tenant modify the Lease so that no payments will, in the opinion of Landlord’s counsel, give rise to unrelated business income. The modifications shall not result in any additional financial burden to Tenant.