abctax55
Level 15
 Would you agree?

Nope...it's a facts & circumstances situation.  The 250 hours is *just* a safe harbor; it does NOT preclude a rental being a T/B if facts show otherwise.

And I don't see any way, ever, that a "rental" of real estate would considered a SSTB so the UBIA tests would never be part of the picture
HumanKind... Be Both
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