 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...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... | |
 | 2002 - 1262 pages
...private residences or living- quarters in duplex or multiple-housing units are generally rentals from real estate. Except in the case of real-estate dealers,...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,... | |
 | 1995 - 950 pages
...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... | |
 | 1976 - 902 pages
...private residences or living quarters in duplex or multiple-housing unite are generally rentals from real estate. Except in the case of real-estate dealers,...where services are also rendered to the occupant, such ш for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses... | |
 | 1949 - 1882 pages
...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... | |
 | 1971 - 324 pages
...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... | |
 | 1968 - 788 pages
...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,... | |
 | 1974 - 484 pages
...Rendering of services. For purposes of this paragraph, payments for toe 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 toe use or occupancy of space In parking lots, warehouses, or storage... | |
 | 1969 - 990 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... | |
 | 1966 - 508 pages
...space where significant services are also rendered to the occupant, such as for the use or ocupancy of rooms or other quarters in hotels, boarding houses,...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant if they... | |
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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... 
