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RENTAL. A roll or list of the rents of an estate containing the description of the lands let, the names of the tenants, and other particulars connected with such estate. This is the same as rent roll, from which it is said to be corrupted.

References in periodicals archive ?
Of course, the rental industry also is a primary source of sales for construction equipment manufacturers.
Whenever a vacation property qualities as a rental with personal usage (because personal use was not greater than 14 days or 10%), the portion of the mortgage interest allocable to the owner's usage is no longer deductible; the property does not qualify as a personal residence.
With the launch of AirTrain service between JFK airport terminals and the opening of the station at Federal Circle, The Port Authority of New York and New Jersey seized the opportunity to centralize several airport car rental offices.
For IHEs considering starting their own rental program, Ed Schlichenmayer, senior vice president of the National Association of College Stores (NACS), suggests to first consult professors.
Since sections 469(c)(2) and (4) specifically state that rental activities are passive, the Treasury secretary overstepped his authority when issuing the self-rental regulations.
First, each rental agreement must be examined to determine whether or not it is a "section 467 rental agreement.
A Census Bureau survey of the owners and managers of rental properties shows that roughly 28% of owners of multiple-family properties with fewer than five units lost money in 1994.
A significant participation activity is generally a trade or business activity (other than a rental activity) in which the taxpayer participates, but not materially, for more than 100 hours during the year (under any of the material participation tests other than this test), according to Temp.
The reason for the recent switch from rental to condominium development is the rapid and dramatic escalation in land and construction costs.
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.