Additionally, it does not apply to rotable, temporary, and standby emergency spare parts that the taxpayer elects to capitalize and depreciate under § 1.162-3(d).

I make tons of fast cash in my spare time and it's all automated!

Here textured walls are uncommon - the exception being old lath-and-plaster houses with poor plaster work ;)When textured walls do occur they are used sparingly, perhaps as part of an accent wall in a large room.

I believe the 30 year, tenant paying the mortgage and having extra cash to spare sounds like the right direction for me.

Tenant that I had accepted as a tenant right before they paid a deposit: "Can I use an oxyacetylene torch to make jewelry for my business in the spare bedroom?"  

Jessica wondering how you made out on this, in Philly keep in mind you need rental licensing etc, if un sure of legalities, check with local PHA or in Philly fair housing commission, they will also have spare forms or brochures that you need to give out, and guide you to stay legal, and there fore leases enforceable. lead paint being the latest up coming changes in philly regs

And yes, I 'studied' what the gurus are selling (perhaps 1500 hours of my 'spare time,' in the first year...) and I didn't buy, save perhaps a grand on various lease option courses, to access their forms and agreements, vs. paying an attorney or three $5- 20k.

I contacted a friend, told them where the spare keys were, asked them to coordinate the repair people and I handled payment over the phone.  

Within a couple of hours she responded asking me to meet her for an interview this weekend.I am in the midst of my pre-licensure course to become an agent here in NY and figured I could volunteer a few hours of my spare time to get some hands-on experience while simultaneously helping out at the brokerage.I am sure that with your credentials, you can get a volunteer position and possibly a part-time position just by reaching out to some local agents or brokers.

The job took a week of my spare time.