Source: https://uscode.house.gov/view.xhtml?req=%28title:26%20section:280a%20edition:prelim%29
Timestamp: 2020-06-01 17:12:21
Document Index: 80895499

Matched Legal Cases: ['§ 280', '§280', '§601', '§306', '§701', '§113', '§215', '§5', '§143', '§1001', '§1113', '§312', '§932', '§932', '§1704', '§143', '§5', '§113', '§932', '§1113', '§113', '§701', '§2', '§601', '§306', '§601']

[USC02] 26 USC 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
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26 USC 280A: Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. Text contains those laws in effect on May 31, 2020
§280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
(1) Certain business use
Subsection (a) shall not apply to any item to the extent such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis-
Subparagraph (A) shall apply to items accruing for a period only if the owner or operator of the trade or business referred to in subparagraph (A)-
In the case of a use described in paragraph (1), (2), or (4), and in the case of a use described in paragraph (3) where the dwelling unit is used by the taxpayer during the taxable year as a residence, the deductions allowed under this chapter for the taxable year by reason of being attributed to such use shall not exceed the excess of-
For purposes of this section, a taxpayer uses a dwelling unit during the taxable year as a residence if he uses such unit (or portion thereof) for personal purposes for a number of days which exceeds the greater of-
For purposes of this section, the taxpayer shall be deemed to have used a dwelling unit for personal purposes for a day if, for any part of such day, the unit is used-
For purposes of this paragraph, the term "shared equity financing agreement" means an agreement under which-
(ii) the person (or persons) holding 1 or more of such interests-
For purposes of subparagraph (A), the term "qualified rental period" means a consecutive period of-
If subsection (a) applies with respect to any dwelling unit (or portion thereof) for the taxable year-
Notwithstanding any other provision of this section or section 183, if a dwelling unit is used during the taxable year by the taxpayer as a residence and such dwelling unit is actually rented for less than 15 days during the taxable year, then-
(Added Pub. L. 94–455, title VI, §601(a), Oct. 4, 1976, 90 Stat. 1569 ; amended Pub. L. 95–30, title III, §306(a), (b), May 23, 1977, 91 Stat. 152 , 153; Pub. L. 95–600, title VII, §701(h)(1), Nov. 6, 1978, 92 Stat. 2904 ; Pub. L. 97–119, title I, §113(a)–(d), Dec. 29, 1981, 95 Stat. 1641 , 1642; Pub. L. 97–216, title II, §215(b), July 18, 1982, 96 Stat. 194 ; Pub. L. 97–354, §5(a)(26), Oct. 19, 1982, 96 Stat. 1694 ; Pub. L. 99–514, title I, §143(b), (c), Oct. 22, 1986, 100 Stat. 2120 ; Pub. L. 100–647, title I, §1001(h)(1), (2), Nov. 10, 1988, 102 Stat. 3352 ; Pub. L. 104–188, title I, §§1113(a), 1704(t)(39), Aug. 20, 1996, 110 Stat. 1759 , 1889; Pub. L. 105–34, title III, §312(d)(1), title IX, §932(a), Aug. 5, 1997, 111 Stat. 839 , 881.)
The date of enactment of the Tax Reduction and Simplification Act of 1977, referred to in subsec. (c)(4)(B), is the date of enactment of Pub. L. 95–30, 91 Stat. 126 , which was May 23, 1977.
1997-Subsec. (c)(1). Pub. L. 105–34, §932(a), inserted at end "For purposes of subparagraph (A), the term 'principal place of business' includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business."
1996-Subsec. (c)(1)(A). Pub. L. 104–188, §1704(t)(39), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "the principal place of business for any trade or business of the taxpayer."
1988-Subsec. (c)(5). Pub. L. 100–647 inserted "(or rental activity)" after "trade or business" in subpar. (B)(ii) and inserted at end "Any amount taken into account for any taxable year under the preceding sentence shall be subject to the limitation of the 1st sentence of this paragraph whether or not the dwelling unit is used as a residence during such taxable year."
1986-Subsec. (c)(5)(B). Pub. L. 99–514, §143(c), added subpar. (B) and struck out former subpar. (B) which read as follows: "the deductions allocable to such use which are allowable under this chapter for the taxable year whether or not such unit (or portion thereof) was so used."
1982-Subsecs. (a), (e)(1). Pub. L. 97–354, §5(a)(26)(A), (B), substituted "an S corporation" for "an electing small business corporation".
Subsec. (f)(4). Pub. L. 97–216 struck out ", etc." after "section 162(a)(2)" in heading, struck out "(A) In general.-" before "Nothing in this section", and struck out subpar. (B) which directed the Secretary to prescribe amounts deductible (without substantiation) pursuant to last sentence of section 162(a) and that no other provisions of this title could permit such a deduction for any taxable year of amounts in excess of the amounts determined to be appropriate under the circumstances.
1981-Subsec. (c)(1)(A). Pub. L. 97–119, §113(c), substituted "the principal place of business for any trade or business of the taxpayer" for "as the taxpayer's principal place of business".
1977-Subsec. (c)(4), (5). Pub. L. 95–30 added par. (4), redesignated former par. (4) as (5) and substituted "paragraph (1), (2), or (4)" for "paragraph (1) or (2)" in introductory provisions.
Pub. L. 105–34, title IX, §932(b), Aug. 5, 1997, 111 Stat. 881 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1998."
Pub. L. 104–188, title I, §1113(b), Aug. 20, 1996, 110 Stat. 1759 , provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1995."
Pub. L. 97–119, title I, §113(e), Dec. 29, 1981, 95 Stat. 1642 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1975, except that in the case of taxable years beginning after December 31, 1975, and before January 1, 1980, the amendment made by this section shall apply only to taxable years for which, on the date of the enactment of this Act [Dec. 29, 1981], the making of a refund, or the assessment of a deficiency, was not barred by law or any rule of law."
Pub. L. 95–600, title VII, §701(h)(2), Nov. 6, 1978, 92 Stat. 2904 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: "The amendment made by paragraph (1) [amending this section] shall take effect as if included in section 280A of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as such provision was added to such Code by section 601(a) of the Tax Reform Act of 1976 [ Pub. L. 94–455, title VI, §601(a), Oct. 4, 1976, 90 Stat. 1569 ]."
Pub. L. 95–30, title III, §306(c), May 23, 1977, 91 Stat. 153 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 1975."
Pub. L. 94–455, title VI, §601(c), Oct. 4, 1976, 90 Stat. 1572 , provided that: "The amendments made by this section [enacting this section and amending the analysis of sections preceding section 261 of this title] shall apply to taxable years beginning after December 31, 1975."