Investors & landlords

@Carl 

Where do you find this info in the IRS literature?

 

Conversely, I am seeing a nolo dot com article (deducting-expenses-you-incur-before-your-real-estate-business-begins) stating the opposite, so I would love to find something directly from IRS supporting what you said.

Makes no sense for $10K painting job to be not deductible before the rental is advertised, but deductible after it is.