c) Exceptions The term ''personal holding company'' as defined in subsection (a) does not include - (1) a corporation exempt from tax under subchapter F (sec. 501 and following); (2) a bank as defined in section 581, or a domestic building and loan association within the meaning of section 7701(a)(19); (3) a life insurance company; (4) a surety company; (5) a foreign corporation, (6) a lending or finance company if - (A) 60 percent or more of its ordinary gross income (as defined in section 543(b)(1)) is derived directly from the active and regular conduct of a lending or finance business; (B) the personal holding company income for the taxable year (computed without regard to income described in subsection (d)(3) and income derived directly from the active and regular conduct of a lending or finance business, and computed by including as personal holding company income the entire amount of the gross income from rents, royalties, produced film rents, and compensation for use of corporate property by shareholders) is not more than 20 percent of the ordinary gross income; (C) the sum of the deductions which are directly allocable to the active and regular conduct of its lending or finance business equals or exceeds the sum of - (i) 15 percent of so much of the ordinary gross income derived therefrom as does not exceed $500,000, plus (ii) 5 percent of so much of the ordinary gross income derived therefrom as exceeds $500,000; and (D) the loans to a person who is a shareholder in such company during the taxable year by or for whom 10 percent or more in value of its outstanding stock is owned directly or indirectly (including, in the case of an individual, stock owned by members of his family as defined in section 544(a)(2)), outstanding at any time during such year do not exceed $5,000 in principal amount;"

Our BiggerPockets YouTube team is going to be filming tours of cash flowing properties with real estate investors (Think ‘Deal Deep Dive’ but on camera) in 2023 and we want to feature YOU and YOUR property.This is a great opportunity to get your name out there to the real estate community and potentially earn a guest spot on one of our podcasts!

I create (3) videos a week...the podcast is easy, my book review is easy, the third takes some time...maybe 4 hours between all three videos filming, editing, and writing descriptions.

Beyond that, I don't want to know if they are running a strip business, cutting cocaine on the coffee table, or filming a porno.

You have to clean the film off the walls, trim, and ceiling and run a ozone machine. 

Maybe you were filming it for your own enjoyment and happened to give the realtor the footage later... 

We are super busy with developing new products and filming our flips...But my man, connect away.

Yes I did, it is all being filmed in my streets:)I have a apartment for rent in the same building as "flamingo bar".

Cruise, 58, has film credits that include “Risky Business,” “Top Gun,” “Rain Man” and “The Last Samurai.”

I do however offer to face time with the clients during the walk through or have the agent film the walk through.