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Equity Office Properties Trust, the largest office property owner in the U.S., said it received a ruling from the Internal Revenue Service that will allow it to sell such items as telecommunications services, e-mail and environmental control systems to its tenants and count the revenue as rent. The ruling paves the way for the real estate investment trust industry to sell its tenants everything from utility to janitorial services without fear of violating IRS rules governing the amount of income that REITs can generate from non-real-estate activities.