Why has Congress in its wisdom decided to make the distinction between active and passive losses?

Today the rental market is strong and expects to continue unless the market makes a very distinct change.  

You need to drive thru blocks and blocks of areas surrounding a house you like to get the local flavor.

Yes, you make that distinction in the gift tax return on form 709z 

One of your biggest potential issues may be insurance if you are trying to use one property for two distinctly different ventures (LTR vs STR).

There may be important distinctions with local and state regulations as well as how the IRS treats the income and taxation of the property which requires different tax strategies.

The distinction from Section 8 being that you need to set aside at least 25% of the units for Section 811 candidates, whom are those that have particular recognized disabilities, but are otherwise suitable for general quarters living.I'm on the lookout for exactly this hybrid mix to either build new, or acquire in the B-C range.I suppose it's an avenue not highly sought after on here, but just putting it out there.

The distinction between business v personal credit card is in how they are used, not how they are set up.Q: Will the fact that you may be making personal purchases, such as buying a movie ticket, etc. matter as long as you only claim the business expenses?

You and your Solo 401(k) are distinct taxpayers in the eyes of the IRS,Trump tax reform has precluded the "netting" of income/loss from separate business activities that are subject to UBIT.If your objective relates to #3 (above), there would be benefit derived from a cost seg study - assuming the Mobile Home Park investment is truly subject to UBIT.    

Do they serve a distinct purpose and pay for the service that investors demand?