Simply collect it on your rentals and pay them monthly. 

So this is not legal or financial advice; it is simply based on my experience and background.

I am simply using more precise language.I do this because Unrelated Business Taxable Income (UBTI) is generated when a tax-exempt entity engages in a trade or business on a regular or repeated basis (i.e. flipping houses or other types of dealer activities). 

They simply see the arrow point up on a chart, and expect it to continue in that direction in order to justify a bad investment lacking cash-flow.

That doesn't mean he'll win.

I stopped reading when I saw the title of the Forum Post.There are so many cans of worms that can be opened with this that you simply need to tell them no.

The first pass is based on the "Gross Yield" which is simply the ratio of annual estimated rents by bedroom count divided by the sales price. 

I simply ask them: "How's your credit?

Being unable to pay the rent because of an unexpected bill is simply a sign of poor financial management.  

It's not worth the grief and the resulting errors.When you use tax software, you will simply pick up a type of asset from the drop-down list (for example "residential real property") - and the software will complete 4562 for you the right way, as well as carry it to all other connected forms.