TN 9 (02-98)
Rentals from real estate are included in NESE when received:
In the course of a trade or business as a real estate dealer;
For the use or occupancy of rooms or other space where services are rendered primarily
for the occupant (RS 01803.624) or
By a landlord who has an agreement with a farmer tenant in which the landlord materially
participates (RS 01803.700).