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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 ?
Historical data of Middle East Power Rental Market for the Period 2010-2013.
Although interest paid on a mortgage for a second residence is deductible, the portion allocable to the property's rental offsets rental 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.
textbook rental program at a cost Schlichenmayer calls "negligible.
The gap between DVD and VHS rentals has been closing for several months, but it wasn't until the week ending March 16 that revenues for the newer format finally edged ahead by reaching $80 million in one week versus $78 million for VHS.
469-4(c)(1) allowed them to treat both rentals as a single activity.
Special rules apply to section 467 rental agreements that provide for deferred or prepaid rent without adequate stated interest.
It's an old cliche, but the top three considerations in buying rental property are the same as in spotting a place of your own--location, location, location.
469-4(d)(1)(i), rental and nonrental real estate activities generally cannot be grouped when determining material participation, they can be combined if the grouping constitutes an appropriate economic unit and (1) the rental activity is insubstantial in relation to the nonrental activity or (2) each owner in the nonrental activity has the same proportionate ownership interest in the rental activity, in which case the portion of the rental activity involving rental of items to the nonrental activity may be grouped with the nonrental activity.
Developers are eager to provide new rental apartments, and they are very confident of their ability to lease them, but construction and land costs are forcing these developers to re-think commencing new rental projects.
An individual who actively participates in the rental of real estate can deduct up to $25,000 of net passive losses from rental real estate activities.