Block · one region of the page, as the scanner read it. It may hold a whole story, part of one, several, or an advertisement; stitching blocks into articles is the next step. Text is supplied OCR.
Page 5 · column 3 of 6 · from the scan, no model involved
14 days a year or, if greater 10 percent of the number of days it is rented to others at fair market value, your vacation home is treated as a residence. You must report all rental income on your tax return and you may be able to deduct your rental expenses, but only up to the total amount of rental income.
You cannot use the excess rental expenses to offset income from other sources. You can, however, carry the excess expenses forward to the next year and treat them as rental expenses for the same property up to the amount of rental income for the year.
95.1%