From: jeffrey E. <jeevacation@gmail.com>
Sent: Friday, June 5, 2015 1:16 PM
To: Richard Joslin
Subject: Re:

wrong section. . houses cannnot be=depreicated. . hobby loss rules are more complex than strict m=th

On =ri, Jun 5, 2015 at 9:04 AM, wrote:

The depreciation may be allowable if =ot a hobby loss limitation but the vacation home rules (Sec 280A) ma= limit deduction to rental income for residences. A boat is considered a dwelling unit/ residence and 280A comes into play i= the owner has personal use of greater than 14 days or 10% of period rente=. I had discussed this With Alan Dluglash and he had concurred

From: jeffrey E. [mailto:jeevacation@gmail.comj
Sent: Thursday, June 04, 2015 10:51 PM
To: Richard Joslin
Subject:

http://www.cruisingyachts.net/yachts/y=chts-tax-deduction/ <http://www.cruisingyachts.net/yachts/yach=s-tax-deduction/> why are we not depreiationt the yacht

please no=e

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## please =ote

The information contained in this communication is confiden=ial, may be attorney-client privileged, may constitute inside informati=n, and is intended only for the use of the addressee. It is the propert= of JEE Unauthorized use, disclosure or copying of this communica=ion or any part thereof is strictly prohibited and may be unlawful. If =ou have received this communication in error, please notify us immediat=ly by return e-mail or by e-mail to jeevacation@gmail.com <mailto:jeevacation@gmail=com> , and destroy this comm=nication and all copies thereof, including all attachments. copyright -=11 rights reserved