The foregoing and subsequent statements below represent my opinion and nothing more as this is one of the grayest or gray areas.
This entire "7-day or less of average use" debacle is just that. There have been virtually no cases exactly on point and Treasury has not provided anything authoritative on this exact issue. Further, again, IRS publications and instructions are not authoritative; they are meant to offer guidance but are superseded by anything to the contrary in the law, regs, rulings, certain court decisions, et al., and they have been wrong in the past and the IRS has had to make the appropriate corrections.
Re Section 280A, I believe that was in reference to another (or similar) issue. Regardless, it is clear that real estate dealers and owners of rental properties who provide substantial services report on Schedule C. It is my opinion, based upon the Code and current regulations, that all other real estate rentals are properly reported on Schedule E.
I am going to page @AmeliesUncle to review this post and provide any further input he deems necessary or desirable.
