Although taxes for investment properties have been traditionally softer than for other types of investing, second homes seem to be a gray spot for the IRS. All rental losses are passive losses or hobby losses, and these can only be used against--written-off against--income from other passive activities like other rentals, a private partnership you don't help operate or an S-corporation.

FORBES: Vacation Home Survival Guide

During a visit to the construction site for the new arena, Labeaume, the Quebec mayor, waded through cold, gray mud, stopping at a spot where one of the rink's faceoff circles will likely be, and pointed to a Nordiques flag flying from an industrial crane.

WSJ: Quebec: The Only Thing Missing Is a Team

His comments follow the publication of an interim report into out-of-hours GP care by the Care Quality Commission (CQC), prompted by Mr Gray's death, which found primary care trusts may be failing to spot patient safety issues because of a lack of scrutiny.

BBC: 'Tighten' vetting of out-of-hours GP services