I'm studying the topic of vacation home rentals. I would like to find more information regarding the advantages and disadvantages of the IRS method vs the tax court method (Bolton decision) for prorating days of occupancy for the purpose of calculating deductible expenses. I have run several searches and have come up dry, even on the IRS web site. The only info I get under "Bolton" is about the guy who is now ambassador to the UN. Even Pub 527 has no information on this. Does anyone know where I can find info on this? Thanks, Ed Thanks also to those of you who responded a few weeks ago to my question regarding the 2005 limit for itemized deductions.