Commissioner, 74 T.C. 1134 (1980) (“The taxpayer’s intent at the time of the exchange is controlling and must be determined.”)Courts consider the following factors in assessing if the property was held for sale: (1) the nature and purpose of the acquisition of the property and the duration of the ownership; (2) the extent and nature of the taxpayer’s efforts to sell the property; (3) the number, extent, continuity and substantiality of the sales; (4) the extent of subdividing, developing, and advertising to increase sales; (5) the use of a business office for the sale of the property; (6) the character and degree of supervision or control exercised by the taxpayer over any representative selling the property; and (7) the time and effort the taxpayer habitually devoted to the sales.

Critical items are budget, contracts, and schedule (included durations during contract).

My logic behind this is, if I can stay above a 4.5-5% cap with a 10/10/10 it's just extra icing on the cake for the duration of the hold. 

Otherwise, it's held for the duration of their tenancy.The whole object here is to select an applicant that we're reasonably sure will pay the rent every month.

The partial judgment also prohibits Jerome and Shaun Cohen from soliciting any new investors for the remaining duration of the litigation.Jerome and Shaun Cohen also consented to the previously entered order appointing a receiver to continue until the final disposition of the case.

Our lease has a clause limiting the duration of guest stays in any year and spells out the additional rent for staying beyond that limit.However, if the tenant had a new child and their parents were coming to help with the transition, I would be reasonably accommodating.  6 months might push my desire to be accommodating, but for a good tenant I would let it slide.If I found out as late in the guest stay as you have, I would discuss the need for better communication and call it an opportunity to educate the tenant on my expectations.Good luck

Next, lease duration.

We also have to understand that even if you rent to someone who does not have an ESA, they can still legally bring one in somewhere in the duration of the lease, as long as they have the proper documentation.

As far as the 1099, you are correct I cannot expect payment therefore, I would work something out with the agent for the internship to be strictly experience based for the duration of Skillbridge, which is really what I am looking to get.

I think that statement is more to do with 'primary/principle residence' definition vs duration.