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This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1995. The length of the article is 646 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.From the supplier: The IRS disallowed a taxpayers claim of active participation rental real estate losses made on Schedule E and stated that losses from renting out their timeshare condo should be passive losses claimed on Schedule C. The taxpayers were therefore only able to use these losses to offset other passive losses. The rentals of the timeshare condo were generally for seven days or less, and association fees were paid to cover maintenance. The IRS characterized the rental activity as a trade or business and found it to be passive because no services were provided.Citation DetailsTitle: Short-term rental not qualified for APRRE. (active participation rental real estate)Author: James A. MoaveroPublication:The Tax Adviser (Magazine/Journal)Date: August 1, 1995Publisher: American Institute of CPA'sVolume: 26 Issue: n8 Page: 488(1)Distributed by Thomson Gale
This digital document is an article from Cornell Hotel & Restaurant Administration Quarterly, published by Cornell University on February 1, 2001. The length of the article is 7345 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.Citation DetailsTitle: Important Issues for a Growing Timeshare Industry.(Industry Trend or Event)Author: Robert H. WoodsPublication:Cornell Hotel & Restaurant Administration Quarterly (Refereed)Date: February 1, 2001Publisher: Cornell UniversityVolume: 42 Issue: 1 Page: 71Distributed by Thomson Gale
This digital document is an article from The Tax Adviser, published by American Institute of CPA's on October 1, 1997. The length of the article is 3564 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.Citation DetailsTitle: Timeshare rental activity was trade or business activity giving rise to ordinary loss on foreclosure.(Brief Article)Author: John W. LindbloomPublication:The Tax Adviser (Magazine/Journal)Date: October 1, 1997Publisher: American Institute of CPA'sVolume: 28 Issue: n10 Page: 626(1)Article Type: Brief ArticleDistributed by Thomson Gale
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