From: "rick wintomac" 
Newsgroups: misc.invest.financial-plan
Subject: Vacation Home Rental
Date: Sat, 14 Oct 2006 11:31:54 -0500
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IRS Pub 17 says that dwelling unit is used as a "home"  if used for
personal purposes *more than* *the greater of* (1) 14 days or (2) 10%
of the total it is rental at fair rental.

After having CPA and PA give conflicting interpretation, I'm not sure
but I think this means that:

If my personal use is 20 days, I must rent it at least 200 days to
deduct expenses as a production of income property, i.e. deductible
loss on schedule E.

Is this a valid example of the second condition (2) above, the 10% not
having been breeched but being the greater number of days?

(The loss of course would be passive loss for me, separate issue.)

Thanks.