Use total receipts rule. Interest income is larger than rental income. Ind. 6599 is a specific industry for R.E. Agents and Managers, Title Abstract Offices, and combinations of real estate and law offices. Rental income is larger than interest income and there is some cost of goods. Any investment in real estate or land held for investment or resale is found in other investments.
Gross receipts are large and rental income is larger than interest income.
Interest paid should be present. Percentages were derived from 1993 and 1994 Corporation Source Books. Part 1 Administration Chap. 13 Form 1120 Industry Coding Sec.