Rental real estate activity.

(B) Rental real estate activity. The term rental real estate activity used in this paragraph (g)(7) is a rental activity within the meaning of 1.469-1T(e)(3). An election to treat all rental real estate as a single rental activity under 1.469-9(g) also applies for purposes of this paragraph (g)(7). However, any rental real estate that the taxpayer grouped with a trade or business activity under 1.469-4(d)(1)(i)(A) or (d)(1)(i)(C) is not a rental real estate activity.


26 CFR § 1.1411-4

Scoping language

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