Investors & landlords

Thanks again for your help.  Could you please tell me where in either Instructions for Sch. E or Publication  527 it says that expenses incurred the first year the home was converted to a rental before the tenants moved in (altho the house was technically rented to them) are not deductible?  I understand prorating insurance and taxes but I'm not understanding why expenses to get the house in shape for renters to actually move in would not be deductible.  Appreciate any help you can give me!