§280A. Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc. — Inbound Citations
26 U.S.C. § 280A
Cited by 4 provisions in release 119-102.
Citations to §280A(c)(5)
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(10) If a passive activity involves the use of a dwelling unit to which section 280A(c)(5) applies for any taxable year, any income, deduction, gain, or loss allocable to such use shall not be taken into account for purposes of this section for such taxable year.
Citations to §280A(d)(1)
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(II) 1 other residence of the taxpayer which is selected by the taxpayer for purposes of this subsection for the taxable year and which is used by the taxpayer as a residence (within the meaning of section 280A(d)(1)).
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(iii) For purposes of clause (i)(II), notwithstanding section 280A(d)(1), if the taxpayer does not rent a dwelling unit at any time during a taxable year, such unit may be treated as a residence for such taxable year.
Citations to §280A(f)(1)
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(A) The term “dwelling unit” has the meaning given such term by section 280A(f)(1).