We usually sit in the back patio area.

Driveways, patios, smaller stuff etc?

You'll pay ordinary income tax along with SS/Med tax on the profits.

If owned less than a year, than at ordinary income rates.  

(Depending on if you were day trading or buy and hold strategy that would determine if you pay capital gains tax or ordinary income tax)Let me get to my point....

This is often touted as a "tax benefit" and naive buyers are told you can deduct this against ordinary income.  

Partnerships, from what I have read, seem to be used more along the lines of smallers business that do not incur debt in the ordinary course of business. 

New roof, windows, flooring, some cabinets, exterior siding, gutters etc, new brushed nickel light fixtures, hardware, fans, new appliances, new concrete patio in back etc.After all this rehab, I will be right at 70% ltv so I think I did good.  

My neighbor smokes on her patio.

A wrap around porch ending at the back door with a patio for the Bar b que. oh, but only if it fits the space, landscaping will need to be changed a bit... to fetch a good price if there is budget.