Residential Rental Property-Depreciation Start

[Uncle Sam]

Client purchases a residential rental property in September 08, strictly for rental income purposes - absolutely no personal use.
If the property has a tenant on day 1, depreciation starts immediately.
However, what if there's no tenant until say, November 1? When does depreciation start?
September or November?

[Bees Knees]

TTB, page 9-12:

Property is considered to be placed in service when it is ready and
available for a specific use, whether in a business or an incomeproducing
activity.

Example: On April 6, Breanne purchased a house to use as residential
rental property. She made several repairs and had the house ready for
rent on July 5. At that time, she began to advertise the house for rent
in the local newspaper. In July the house was ready and available for
rent, and therefore considered to be placed in service. Breanne can
claim depreciation on the house beginning in July, regardless of when
she begins receiving rent from tenants.

[Uncle Sam]

Rental Property

Thanks Bees - that's just what I was looking for.