 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. The supplying of maid...  Your Federal Income Tax for Individuals - Page 132by United States. Internal Revenue Service - 1962Full view - About this book
 | 1998 - 836 pages
...tourist homes, §1.1244(c)-l motor courts, or motels. 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. The... | |
 | 1984 - 524 pages
...garages, does not constitute rent from real property. Generally, services are considered rendered to the occupant if they are primarily for his convenience and are other than those Title 26 — Internal Revenue usually or customarily rendered in connection with the rental of rooms... | |
 | 1986 - 1138 pages
...whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways and lobbies, the collection of trash, and so forth, are not considered as services rendered to the occupant. (3) Example. The application of this paragraph may be illustrated by the following... | |
 | 1961 - 636 pages
...whereas, the furnishing of heat and light, the cleaning of public entrances, exits, stairways and lobbies, the collection of trash, and so forth, are not considered as services rendered to the occupant. (iv) Except in the case of a real-estate dealer, where an individual or a partnership... | |
 | 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1964 - 744 pages
...the occupant do not constitute rentals from real estate and that 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. It... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...services, or in tourirt homes, motor courts, or motels. Generally, services are considered rendered to the occupant if 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... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...tax where services are also rendered to the occupants. Generally, services are considered rendered to the occupant if they are primarily for his convenience...so forth, are not considered as services rendered to the occupant. EXCLUDED OCCUPATIONS. You will receive no social security credit and you will pay... | |
 | 1961 - 566 pages
...garages, do not constitute rentals from real estate. 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. The... | |
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