§183. Activities not engaged in for profit — Inbound Citations

26 U.S.C. § 183

Cited by 4 provisions in release 119-102.

Citations to 26 U.S.C. § 183 as a whole

26 U.S.C. § 280A(f)(3)(A)

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(A) section 183 (relating to activities not engaged in for profit) shall not apply to such unit (or portion thereof) for such year, but
26 U.S.C. § 280A(g)

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(g) 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—

(1) no deduction otherwise allowable under this chapter because of the rental use of such dwelling unit shall be allowed, and

(2) the income derived from such use for the taxable year shall not be included in the gross income of such taxpayer under section 61.

26 U.S.C. § 280A(f)(3)(B)

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(B) such year shall be taken into account as a taxable year for purposes of applying subsection (d) of section 183 (relating to 5-year presumption).