There are literally hundreds of cases on the distinction between inventory and property held for long term gain under the personal income tax provisions of the Code (following a fact-based case by case analysis), the provisions relating to UBIT are not so well elaborated.

Neighborhoods are a lot more distinct from each other.

When I go through the process of getting the loan, there is no distinction on where the money is coming from, but I would think it has some tax implications?

@Liz Weiss I believe Jon Crosby and Paul Sandhu's high level assessments are very insightful and helps to point out an important distinction.

Are the rooms and units distinct or do people have to walk past each other in the hall? 

@Wayne Brooks A critical distinction.

what part of the screening process do tattoos fall under and why is there a distinction between visible/not visible tats and male vs female ? 

There are exceptions though, proposed under section 1946.2 which may exempt SFR owners.What isn't clear to me is the distinction between eviction for just cause and just ending the tenancy for no reason.

Well, not really a deduction, but the distinction is technical.

I distinctly remember that people were outraged and posting that the banks had lowered their credit limits although they had never paid late.