How much is your TOFEL score?

来源: 2020-03-07 12:01:06 [博客] [旧帖] [给我悄悄话] 本文已被阅读:

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Self-Rental Eligibility

For most owners of self-rentals (i.e. owners of the business and the building in which it operates) meeting the safe-harbor requirements for a rental trade or business is almost impossible. For example, under the proposed safe harbor rules, a rental real estate enterprise may be treated as a trade or business for purposes of section 199A if at least 250 hours of services are performed each taxable year with respect to the enterprise.