(5) Anynatural person whose individual net worth, orjoint net worth with that person's spouse, exceeds$1,000,000.
(i) Except as provided in paragraph (a)(5)(ii) of this section,for purposes of calculating net worth under this paragraph (a)(5):
(A) The person's primary residence shall not beincluded as an asset;
;SID=8edfd12967d69c024485029d968ee737&r=SECTION&n=17y3.0.1.1.12.0.46.176http://
个人认为,可以包含出租的房产
IRS对于ResidentialRental Property的定义可见。