...included in computing unrelated business taxable income. See §§ 1.514 (a)-1 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...

...Rendering of services. For purposes of this paragraph, payments for the use or occupancy of rooms and other space where services are also rendered to the...hotel services, or in tourist camps or tourist homes, motor courts, or motels, or for the use of occupancy of space in parking lots, warehouses, or storage...

...rents does not include payments for the use or occupancy of rooms or other space where significant services are also rendered to the occupant, such as...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant if they...

...the use ..or occopancy of rooms or other space where significant services are also rendered to toe occupant, such as for the use or occupancy of rooms...apartment houses furnishing hotel services, or in tourirt homes, motor courts, or motels. Generally, services are considered rendered to the occupant...

...dealer. Section 1.1402(a)-l(c) (1) (iii) of the Self-Employment Tax Regulations provides, generally, that payments for the use or occupancy of rooms or other...space where services are also rendered to the occupant do not constitute rentals from real estate and that services are considered rendered to the occupant...

...real estate, except rentals received in the course of a trade or business as a real estate dealer. Payments for the use or occupancy of rooms or other...services are also rendered to the occupant, such as rooms in hotels, boarding houses, apartment houses furnishing hotel services, tourist camps, tourist...

...included in computing unrelated business taxable income. See §§ 1.514 (a)-1 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...

...even though such payments are in part attributable to personal property furnished under the lease. (3) Payments for the use or occupancy of rooms or other...boarding houses, or apartment houses furnishing hotel service, or in tourist camps or tourist homes, or for the use or occupancy of space in parking lots,...

...defining rentals from real estate, section 1.1402(a)-4(c) (2) of the Income Tax Regulations provides that payments for the use or occupancy of rooms or other...houses, or apartment houses furnishing hotel services, and so forth, do not constitute rentals from real estate and, consequently, such payments are included...

...Rendering of services. For purposes of this paragraph, payments for the use or occupancy of rooms and other space where services are also rendered to the...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...