Source: https://www.law.cornell.edu/uscode/text/26/280A?quicktabs_8=2
Timestamp: 2015-11-27 11:58:30
Document Index: 622064114

Matched Legal Cases: ['§ 280', '§ 280', '§ 280', '§ 932', '§ 1113', '§ 113', '§ 701', '§ 2', '§ 601', '§ 306', '§ 601']

26 U.S. Code § 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter B › Part IX › § 280A 26 U.S. Code § 280A - Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.
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.”