Tax question on sec 469 for short term loophole

[Stevee Danielle]

Can anyone tell me exactly what part of sec 469 of the tax code that explains what qualifies you as a real estate professional? I am having a disagreement with my CPA. He says that you have to have a 7 days or less on average AND offer significant services. Everything I am reading and the tax class I took says that you have to maintain an average of 7 days or less OR 30 days or less with Significant services. Can someone please shed some light on this. Thanks!