 | 1966 - 508 pages
...Included In computing his net earnings from self-employment. (c) Rentals from living quarters — (1) 2Vo services rendered for occupants. Payments for 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... | |
 | 1971 - 324 pages
...space in parking lots, warehouses, or storage garages, do not constitute rentals from real estate. Generally, services are considered rendered to the...exits, stairways and lobbies, the collection of trash, etc., are not considered as services rendered to the occupant. Payments for the use or occupancy of... | |
 | 1974 - 876 pages
...occupancy of space in parking lots, warehouses, or storage garages, do not constitute rentals irom real estate; consequently, such payments are included...maid service, for example, constitutes such service; § 1.1402(аЬ5 whereas the furnishing of heat and light, the cleaning of public entrances, exits,... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 1991 - 572 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...other than those usually or customarily rendered in Internal Revenue Service, Treasury connection with the rental of rooms or other space for occupancy... | |
| |
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. 
