This isn't inclusive but should give you a good start.

This isn't inclusive but should give you a good start.

My point has/is/and will be that this is such a grey area (as to whether or not 199A will be inclusive of rental real estate), and that each practitioner will have his/her interpretation of this because, ESPECIALLY now based off the proposed guidelines, the IRS is deferring to IRC162 to define a TB. 

There are plenty of people who would never stay at a place like this and want Four Seasons or Capella for $1000/night, and some people want all inclusive. 

There are two dimensions revolving around year of inclusion for an individual taxpayer: actual receipt and constructive receipt.Actual receipt is when payment is in your possession. 

This isn't inclusive but should give you a good start.

This isn't inclusive but should give you a good start.

This isn't inclusive but should give you a good start.

I would like to transform 2-3 bedroom to super hyper Disney themed. inclusive of slide bunks, wall wrap, lighting, sound etc. has anyone done this and give insights as to the general cost?

Unless maybe you do an all-inclusive RBTR type of strategy and command much greater than normal rent.