 | 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...rental of rooms. The supplying of maid service, for exJoint Returns. Even though you file a joint income tax return with your wife, she is not considered... | |
 | 1961 - 636 pages
...houses, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are considered rendered to the...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. The... | |
 | 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...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. The... | |
 | 1984 - 524 pages
...space in parking lots, warehouses, or storage garages, does not constitute rent from real property. Generally, services are considered rendered to the...primarily for his convenience and are other than those Title 26 — Internal Revenue usually or customarily rendered in connection with the rental of rooms... | |
 | 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...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. The... | |
 | 1968 - 788 pages
...real estate; 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... | |
 | 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 than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only. The... | |
 | 1966 - 892 pages
...tourist homes, motor courts, or motels. Generally, services are considered rendered to the occupant Lf 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. The... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...where services are also rendered to the occupant do not constitute rentals from real estate and that services are considered rendered to the occupant if...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. It... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...houses, or apartment houses furnishing hotel services, or in tourirt homes, motor courts, or motels. Generally, services are considered rendered to the...they are primarily for his convenience and are other thaji those usually or customarily rendered in connection with the rental of rooms or other space for... | |
| |
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. 
