Deductibility of Expenses Attributable to Business Use of a Dwelling Unit Used as a Residence

摘要

This document withdraws a portion of the notice of proposed rulemaking under section 280A of the Internal Revenue Code that was published in the Federal Register on July 21, 1983. That notice concerns the requirements for deductibility of expenses in connection with the business use, or the rental to others, of a dwelling unit that the taxpayer is deemed to have used for personal purposes during the taxable year.