Short Term Loophole Tax Strategy length of time requirement

[Han Park]

How long do you have to use your property as an STR before you can use the depreciation for the property against your nonpassive income?

Can I buy a property on Dec 15, STR it for the last 16 days of the year, materially participate in managing the STR and then write off the depreciation against my nonpassive regular income I get from my full time job for the year?