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.
Anime's genre classification is different from other types of animation and does not lend itself to simple identity. Gilles Poitras compared the labeling Gundam 0080 and its complex depiction of war as a giant robot anime akin to simply labeling War and Peace a war novel.