 | United States. Internal Revenue Service - 1962 - 786 pages
...where services are also rendered for the occupants. Generally, services are considered rendered for the occupant if they are primarily for his convenience and are other than those usually rendered in connection with the rental of rooms. The supplying of maid service, for exJoint Returns.... | |
 | 1966 - 508 pages
...estate; consequently, such payments are included in determining net earnings from self -employment. Generally, services are considered rendered to the...and light, the cleaning of public entrances, exits, 1.1402(a>-6 stairways and lobbies, the collection of trash, and so forth, are not considered as services... | |
 | 1988 - 552 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...heat and light, the cleaning of public entrances, exists, stairways, and lobbies, the collection of trash, etc., are not considered as services rendered... | |
 | 1980 - 682 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...heat and light, the cleaning of public entrances, exists, stairways, and lobbies, the collection of trash, etc., are not considered as services rendered... | |
 | 1961 - 636 pages
...houses, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the...supplying of maid service, for example, constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways... | |
 | 1978 - 1400 pages
...houses, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the...supplying of maid service, for example, constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways,... | |
 | 1971 - 1792 pages
...houses, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the...supplying of maid servIce, for example, constitutes a u cli services; whereas the furnishing of heat and light, the cleaning of public entrances, exits,... | |
 | 1969 - 990 pages
...tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant -f they are primarily for his convenience and are other...supplying of maid service, for example, constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways... | |
 | 2004 - 652 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...usually or customarily rendered in connection with the §1.512(b)-l rental of rooms or other space for occupancy only. The supplying of maid service, for... | |
 | 2003 - 620 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...usually or customarily rendered in connection with the §1.512(b)-l rental of rooms or other space for occupancy only. The supplying of maid service, for... | |
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Generally, services are considered rendered to the occupant if they are primarily for his convenience and are other than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only. 
