I agree on "start up" expenses applying to active business.
However, my question was: where in the IRS literature it states that one can't deduct any expenses (eg. utilities, HOA fees, real estate taxes, repairs, etc.) before the property is placed to be rented (and it was never been in personal use).
It isn't just nolo, I also am finding similar info (that these can be deducted) on other cpa websites (huddleston tax cpa) but I am not finding one way or another anywhere in the IRS docs, instructions or forms.
