...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...

...of real-estate dealers, such payments are excluded in determining net earnings from self-employment even though such payments are in part attributable...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,...

...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...

...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...

...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 ш for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses...

...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,...

...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...

..."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...

...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...

...Payments you receive for renting living quarters where services are also provided to the occupant, as in hotels, boarding houses, or apartment houses furnishing...hotel services, or in tourist camps or tourist homes, are included in determining your net farmings from self-employment. Any payments you receive for the...