These include side deals "not made in the ordinary course of business, " debt-rating changes, unregistered stock sales and more.

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However, for this taxable year, real estate professionals should be aware that they must also test the income was derived from the ordinary course of that business.

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This means income earned from various forms of investments such as rental income are usually included in the determination of the 3.8% Medicare Surtax, so long as it is not earned during the ordinary course of trade or business.

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The ordinary course of a trade or business exception is inapplicable because the rents are not derived from a trade or business and will therefore be subject to section 1411.

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In order to be excluded from the 3.8% Medicare Surtax altogether, taxpayers who are real estate professionals must also show that the rental real estate income was derived during the ordinary course of a trade or business.

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Taxpayers are also subject to the 3.8% Medicare Surtax on gross income derived during the ordinary course of a trade or business (a) of trading in financial instruments or commodities, or (b) is considered a passive activity with respect to the taxpayer.

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However, if the rental real estate activities of the real estate professional are not section 162 trades or businesses, the gross income from rents derived from such activity will not be excluded under section 1411(c)(1)(A)(i) by the ordinary course of a trade or business exception.

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The depth of the water was up to 3ft, and of course business and ordinary life were disrupted.

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