What are the 9 factors the IRS looks at when determining of the activity is for profit or a hobby?

The 9 factors are:
– Run in a business like manner
– Expertise of the taxpayer or their advisors
– Time and effort expended on the activity
– Expectation that the assets used will appreciate in value
– The taxpayer\’s history of success in similar or dissimilar activities
– History of profits or losses
– Occasional profits or losses
– Financial status of the taxpayer
– Personal enjoyment the taxpayer gets from the activity