 | Administrative law - 1970 - 772 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 - 1966 - 468 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... | |
 | United States. Social Security Administration - Social security - 1960 - 498 pages
...the farm commodities grown on his rented farm. Regulations No. 4, ยง 404.1052 (a) (3), provides: "(3) Payments for the use or occupancy of rooms or other...occupant, such as * * * for the use or occupancy of space in parking lots, warehouses, or storage garages, do not constitute rentals from real estate;... | |
 | United States. Social Security Administration - Social security - 652 pages
...Security regulations defining what constitutes excludable "rental income" provide in pertinent part: "Payments for the use or occupancy of rooms or other...occupant, such as for the use or occupancy of rooms or rooms or other quarters in hotels, boarding houses, or apartment houses, furnishing hotel services,... | |
 | Administrative law - 1981 - 1062 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... | |
 | Income - 1954 - 542 pages
...land. Such income represents farm earnings and should be reported on separate Schedule F (Form 1040). 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... | |
 | Allan J. Samansky, James Charles Smith - Real property and taxation - 1985 - 840 pages
...occupancy of rooms or other space where significant services are also rendered to the occupant such as for use or occupancy of rooms or other quarters in hotels,...apartment houses furnishing hotel services or in tourist homes, motor courts, or motels." Id. at 550. Thus, such payments can be deferred if they meet the requirements... | |
 | Administrative law - 1988 - 610 pages
...treated as loss from the sale or exchange of a capital asset. [TD 7779, 46 FR 29467, June 2, 1981] occupancy of rooms or other quarters in hotels, boarding...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 - 1997 - 1070 pages
...of real-estate aealers, such payments are excluded in determining net earnings from self-emPioyment even though such payments are in part attributable...occupancy of rooms or other quarters in hotels, boarding nouses, or apartment houses furnishing notel services, or in tourist camps or tourist nomes, or payments... | |
 | Administrative law - 1997 - 608 pages
...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... | |
| |
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... 
