 | United States. Tax Court - Taxation - 1969 - 1192 pages
..."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...occupancy of rooms or other quarters in hotels, 'boarding house*, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels.... | |
 | United States. Tax Court - Government publications - 1975 - 1220 pages
..."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... | |
 | Administrative law - 1973 - 868 pages
...of real-estate dealers, such payments are excluded in determining net earnings from self -employment even though such payments are in part attributable...where services are also rendered to the occupant, such at for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses... | |
 | United States. Tax Court - Taxation - 1973 - 1204 pages
...maintain the property in condition for occupancy be •Sec. 1.1402(a)-4 Rentals from real estate. (e)(2) Services rendered for occupants. Payments for the...occupancy of rooms or other quarters In hotels, boarding bouses, or apartment houses furnishing hotel services, or In tourist camps or tourist homes, or payments... | |
 | Administrative law - 1973 - 882 pages
..."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... | |
 | Administrative law - 1971 - 332 pages
...ineluded in computing unrelated business taxable income. See §§ 1.514 (a)-1 and 1514 (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... | |
 | Administrative law - 1968 - 292 pages
...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... | |
 | Administrative law - 1967 - 300 pages
...be included in computing unrelated business taxable income. See §§ 1.514 (a)-1 and 1514 (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... | |
 | Administrative law - 1972 - 332 pages
...included 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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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... 
