| 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.... | |
| 1982 - 972 pages
...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant if...constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways, and lobbies, the collection of trash,... | |
| 1990 - 922 pages
...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant if...constitutes such services; whereas the furnishing of heat and light, the ..Gleaning of public entrances, exits, stairways, and lobbies, the collection of trash,... | |
| 1985 - 1110 pages
...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant if...constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways and lobbies, the collection of trash,... | |
| 1997 - 948 pages
...consequently, such payments are Included in determining net earnings from self-employment. Generally, services are considered rendered to the occupant if...supplying of maid service, for example, constitutes such service; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways... | |
| 1971 - 1792 pages
...apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant If...supplying of maid servIce, for example, constitutes a u cli services; whereas the furnishing of heat and light, the cleaning of public entrances, exits,... | |
| 1972 - 692 pages
...storage garages, do not constitute rentals from real estate. Generally, services are § 1.512(b)-1 considered rendered to the occupant if they are primarily...supplying of maid service, for example, constitutes such service; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways... | |
| 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...constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways and lobbies, the collection of trash,... | |
| 2003 - 620 pages
...parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the occupant if...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
...parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the occupant if...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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