itonewbie
Level 15
12-07-2019
12:01 AM
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No. The final regulations clarify, based on feedback to the preamble and the Proposed Regulations, that self-rental aggregation only applies if the related party is either an individual or RPE.
You may, however, consider whether Notice 2019-07 safe harbor may apply or whether the rental activity does rise to the level of §162 trade or business.
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