Publication 527
Residential Rental Property

(Including Rental of Vacation Homes)

For Use in Preparing 2001 Returns

Important Reminder

Introduction

Topics and Useful Items

Rental Income

Rental Expenses

Not Rented for Profit

Property Changed to Rental Use

Renting Part of Property

Personal Use of Dwelling Unit (Including Vacation Home)

Depreciation

Casualties and Thefts

Limits on Rental Losses

How To Report Rental Income and Expenses

How To Get Tax Help