RENTAL ACTIVITY EXCEPTIONS
01.Core Concepts
1. Customer use ≤ 7 days 2. Customer use ≤ 30 days and significant personal services provided 3. Extraordinary personal services are provided 4. Rental activities incidental to non-rental activity 5. Rental activity available during business hours for nonexclusive use of customers 6. Rental property used in activity conducted by partnership, etc. where taxpayer is owner and active participant