@cottagecharm11 wrote:
So the fact that I did not have a Certificate of Occupancy until August 2, 2022 is irrelevant?
Generally, you need to comply with, and have, all required licenses and permits per Rev. Rul, 76-428 and Rev. Rul. 76-256.
See https://www.irs.gov/pub/irs-aod/aod-2017-02.pdf
