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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. "
General Explanation of the Tax Reform Act of 1986: (H.R. 3838, 99th Congress ... - Page 242
1987 - 1379 pages
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The Code of Federal Regulations of the United States of America

1967 - 822 pages
...consequently, such payments are included in determining net earnings from selfemployment. Generally, services are considered rendered to the occupant if they are primarily for his conveniences and are other than those usually or customarily rendered in connection with the rental...
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