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" Payments for the use or occupancy of rooms or other space where services are also rendered to the occupant, such as for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses furnishing hotel services, or in tourist... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 499
1970
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Internal Revenue Bulletin

United States. Bureau of Internal Revenue - Taxation - 1948
...even though in part attributable to personal property furnished- under the lease. On the other hand, payments for the use or occupancy of rooms or other...services", or in tourist camps or tourist homes, or for the use or occupancy of space, in parking lots, warehouses, or storage garages do not constitute...
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The Code of Federal Regulations of the United States of America

Administrative law - 2002
...L's rental Income would be ineludible in those earnings. (c) Rentals from living quarters — (1) A'o services rendered for occupants. Payments for the...homes, or payments for the use or occupancy of space in parkin? lots, warehouses, or storage garages, do not constitute rentals from real estate; consequently,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1998
...L's rental income would be ineludible in those earnings. (c) Rentals from living quarters—(1) No services rendered for occupants. Payments for the...homes, or payments for the use or occupancy of space in parkin? lots, warehouses, or storage garages, do not constitute rentals from real estate; consequently,...
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The Code of Federal Regulations of the United States of America

Administrative law - 1997
...L's rental income would be ineludible in those earnings. (c) Rentals from living quarters — (1) No services rendered for occupants. Payments for the...tourist camps or tourist homes, or payments for the use 25 §1.1402«Э)-5 or occupancy of space in parking lots, warehouses, or storage garages, do not constitute...
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The Code of Federal Regulations of the United States of America

Administrative law - 1974
...use or occupancy of entire private residences or living quarters in duplex or multiple-housing unite are generally rentals from real estate. Except in...warehouses, or storage garages, do not constitute rentals irom real estate; consequently, such payments are included in determining net earnings from self -employment....
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 2000
...generally rentals from real estate. Except in the case of real-estate dealers, such payments are excluded m determining net earnings from self-employment even...payments for the use or occupancy of space in parking lote, warehouses, or storage garages, do not constitute rentals from real estate; consequently, such...
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The Code of Federal Regulations of the United States of America

Administrative law - 1995
...use or occupancy of entire private residences or living1 quarters in duplex or multiple-housingunits are generally rentals from real estate. Except in...quarters in hotels, boarding houses, or apartment houses furnishingInternal Revenue Service, Treasury hotel services, or in tourist camps or tourist homes,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1995
...or multiple-housingunits are generally rentals from real estate. Except in the case of real -estate dealers, such payments are excluded in determining...hotels, boarding houses, or apartment houses furnishing t Internal Revenue Service. Treasury hotel services, or in tourist camps or tourist homes, or payments...
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United States Congressional Serial Set

United States - 1949
...even though in part attributable to personal property furnished under the lease. On the other hand,' payments for the use or occupancy of rooms or other...services, or in tourist camps or tourist homes, or for the use or occupancy of space in parking lots, warehouses, or storage garages do not constitute...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971
...in§1.512(ЬН eluded in computing unrelated business taxable income. See §§ 1.514 (a)-l and 1.514 (a) -2. (2) Payments for the use or occupancy of rooms or other...hotel services, or in tourist camps or tourist homes, motor courts or motels, or for the use or occupancy of space in parking lots, warehouses, or storage...
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