1.   The interpretation of leases A lease of business property is a commercial contract.

2.   There is no liability under the Act for damage to business property.

3.   A lease of business property is a commercial contract.

4.   Currently, ordinary Cubans are restricted to owning heavily taxed, strictly regulated cottage industries and cannot acquire business properties or conduct international trade.

5.   For tax purposes, the part of a home claimed as a home office or rented out is considered business property separate from the residence.

6.   Lawyers say that individuals who are injured on business property should report it to the owner or manager.

7.   Neither of these allowances apply, however, to the part of the home used as a business property.

8.   Such losses apply only to investment or business property.

9.   The reductions also would apply to business property.

10.   When you invoke this tax break, the IRS views the office portion of your house as business property and wants capital gains tax paid upon its sale.