The use of property to produce income in a nonbusiness activity (investment use) is not a qualified business use. However, you can treat the investment use as business use to figure the depreciation deduction for the property in a given year.
With the exception of the roman numeral in the background, its appearance remains mostly the same with each installment. Hellsing: Ultimate is an Original Video Animation (OVA) series. The series was created after the Hellsing anime had finished, and was intended to be more true to the manga than the anime was. Over the course of the years, they have changed animation studios at multiple occasions.
Most of the time the episode isn't really affected by the continuity of the anime's ending ,is a one shot, and can be skipped entirely (an exception would be OreImo's OVA'S) some shorter series, such as FLCL and Tales of Symphonia the Animation are also labeled OVA'S.