Change in use triggers tax consequences?

[Mary Joe]

Sorry if this has been discussed before.

Can someone tell me if change in use will trigger tax consequences for the following scenarios?

1) Say I have a rental property that I no longer want to rent it out, instead I use it as my second home or vacation home. Will I be deemed to have disposed of the property at FMV the date I use it as a second home?

2) How about the opposite of the above, ie: if I decide to rent out my second home or vacation home one day?

3) What about seasonal rentals? say if I use the property for my own personal use 3 months out of the year, and rent it out the remaining 9 months. How will this affect my tax return?

Any deemed disposition rules that I need to be aware of?

Thanks

MJ