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The taxpayer further argued that even if a motor home is used predominantly for lodging, it qualifies for an exception, because the lodging is used predominantly by transients (i.
NYSE: PAH), together accounted for 67 percent of the total market capitalization of all lodging REITs at the end of the first quarter.
upscale, mid-price, economy and budget hotel segments will experience 1999 RevPAR growth that is less than the rate of inflation, according to the Lodging Research Network.
119 excludes from an employee's gross income the value of any lodging furnished to the employee, the employee's spouse, or any of the employee's dependents by or on behalf of the employer for the convenience of the employer, but only if the employee is required to accept such lodging on the employer's business premises as a condition of employment.