If the rental real estate activities are section 162 trades or businesses, the rules in section 469(c)(7) and Sec. 1.469-9 will apply in determining whether a rental real estate activity of a real estate professional is a passive activity for purposes of section 1411(c)(2)(A).
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Though it may be an individual sport, parkour is neither a solitary activity nor a zero-sum game.
The Internet won't be seen as a discrete activity for a PC, but as a sort of power grid, enhancing everything from small appliances to TV and telephony.
"The reported movement of munitions at the site could just as easily have been a routine activity as a movement of proscribed munitions in anticipation of an imminent inspection, " he said.
Contracts are in place, and to be very fair to Bernie he's been a great visionary over the last 30 years and taken formula one from a weekend activity into a global sport which has a massive TV audience.
In short, a business that is already outside normal anti-trust law (thanks to an ancient ruling that treats each game as a discrete activity within a single state, and thus exempt from the laws of interstate commerce) would become even more like a cartel.
Market research used to be a calming activity, like a relaxing game of golf.
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However, at the heart of this is an economic truth, assuming for a moment that shopping is indeed for some set of the population a social activity rather than a hunt for desirables.
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However, there is a real risk to Facebook because should a Facebook activity be connected to a Columbine-type disaster, governments have a tendency to overreact.
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Eventually Kotler came to see marketing as being about the exchange of values between two parties and, as such, a social activity, not just a business one.
In team meetings, what seems like a harmless activity to the attendee sends a nonverbal message of disinterest and dismissal to the rest of the group.
This is a global activity trying to take advantage of a very successful sporting operation.
When did fly-fishing come to be regarded as a patrician activity and coarse-fishing as a plebeian one?
This appears to call into play the age-old question of whether a rental activity rises to the level of a trade or business.
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"Many parents have found this to be a fun activity as well as giving them a very unique, artistic keepsake of their pregnancy, " suggests one of these online parenting guides.
To many, networking has been viewed as a mandatory activity for sales people but perhaps as an extracurricular option for others, or an activity only to be pursued when a person is in between jobs.
There are indeed those to whom shopping is a social activity and those to whom it is a chore best done quickly if it is to be done at all.
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Again, transferring a traditional activity of reading with your children from a physical book to duplicating that experience digitally, complete with touch, topped with interactivity with the page, words and sound.
Connecting a dull activity (scoring tests, say) to a meaningful purpose (determining scientific results) can help maintain attentiveness.
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What seems like a harmless activity to the would-be multitasker sends a nonverbal message of disinterest and dismissal to the speaker (and other members of the team).
Some of these have a longer lead time relative to economic activity than others, so the firm publishes both a longer leading index, which signals changes in activity about a year in advance, and a shorter leading index, which looks six months ahead.
Arum and Roksa say that college has become a leisure activity, with the typical undergraduate spending 40 hours a week socializing and 13 hours studying.
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The activity is a personal service activity in which you materially participated for any three preceding tax years.
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The activity is a significant participation activity, and you participated in all significant participation activities for more than 500 hours.
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This is quite appealing since walking may be a more reasonable activity for a larger segment of the population compared to running.
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An activity is a personal service activity if it involves the performance of personal services in areas like health, law, engineering, architecture, accounting, actuarial science, performing arts and consulting.
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What seems to be attractive in science is no longer its being a high intellectual activity, a continuous human search to represent and predict nature, but for what it can produce in terms of controlling, and therefore in terms of power, of mankind on his sorroundings and his fellows.
It's a convivial activity, enjoyed by friends and families drawn together by a delicious, healthful meal in which the cooking is spread among many.
One could argue that social networking, at least at its core level, is a healthy activity: it contains human interaction, thoughtfulness and even a splash of compassion.
Such taxpayers are generally exempted from the 3.8% Medicare Surtax unless their business either (a) is a passive activity with respect to such taxpayer or (b) is a trade or business involved in trading in financial instruments or commodities.
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