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n/adj the fee paid by the dental professional for the use of space in a building owned by someone else. Equipment may also be obtained under a rental or lease agreement.
References in periodicals archive ?
Under a special rule, if rental days are fewer than 15 days during the year, the rent need not be included in income.
The Consolidated Car Rental Building project involves not only 'construction' related challenges presented by the proximity of the AirTrain facilities, but 'people' issues due to the number of client, parent company and owner representatives," said Steve Lewent, AIA, GLA partner and project leader.
For more information about textbook rentals, visit our website at www.
While DVD rental revenue surpassed that of VHS, more tapes than discs were actually rented by a 54 percent to 46 percent margin.
Since sections 469(c)(2) and (4) specifically state that rental activities are passive, the Treasury secretary overstepped his authority when issuing the self-rental regulations.
A Census Bureau survey of the owners and managers of rental properties shows that roughly 28% of owners of multiple-family properties with fewer than five units lost money in 1994.
Many taxpayers who own vacation homes and their tax preparers are probably familiar with the rules that determine the home's purpose, based on number of days of personal use and number of days of rental use annually.
Both companies will benefit by the combination, with Feathered Nest bringing its substantial number of rental listings to the new enterprise and Halstead bringing its large sales force and listing system, with Manhattan offices on the Upper East Side, Midtown, Upper West Side, SoHo, and Downtown.
Additionally, Ryder's consumer truck rental business unit has agreed to name Thrifty as the preferred vendor for its auto rental needs.
United Rentals is a member of the Standard & Poor's MidCap 400 Index and the Russell 2000 Index[R] and is headquartered in Greenwich, Conn.
rules relating to rentals of the taxpayer's principal residence.
Whereas, below 23rd Street, the rentals are $100 per square-foot for small street level space.