ROSS PROPOSES SPECIAL DEFINITION OF 'EXTRAORDINARY PERSONAL SERVICES' FOR MEDICAL OR NURSING CARE SERVICE PROVIDERS.
MAY 25, 1988
ROSS PROPOSES SPECIAL DEFINITION OF 'EXTRAORDINARY PERSONAL SERVICES' FOR MEDICAL OR NURSING CARE SERVICE PROVIDERS.
DOCUMENT ATTRIBUTES
- AuthorsRoss, Burton G.
- Institutional AuthorsRoss, Faulken & Rosenblatt, Ltd.
- Code Sections
- Index Termspassive activityrental activityextraordinary personal services
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 88-5420
- Tax Analysts Electronic Citation88 TNT 126-33
=============== SUMMARY ===============
Burton G. Ross of Ross, Faulken & Rosenblatt, Ltd., Minneapolis, Minn., has suggested that temporary and proposed regulations under section 469 specify a clearer definition of "extraordinary personal services." Ross notes that the regulations, as they relate to "extraordinary personal services," are primarily concerned with rental property used by the owner for a period in excess of 30 days. Ross contends that greater guidance should be provided in the regulations for those situations in which "medical services or nursing care services may be provided for periods in excess of 30 days." Ross includes a proposed four-step definition of "extraordinary personal services" that is directed to medical or nursing care services.
DOCUMENT ATTRIBUTES
- AuthorsRoss, Burton G.
- Institutional AuthorsRoss, Faulken & Rosenblatt, Ltd.
- Code Sections
- Index Termspassive activityrental activityextraordinary personal services
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 88-5420
- Tax Analysts Electronic Citation88 TNT 126-33
