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except as otherwise provided in that section, in the case of a
taxpayer who is an individual, no deduction otherwise allowable
under chapter 1 of the Internal Revenue Code is allowable "with
respect to the use of a dwelling unit which is used by the
taxpayer during the taxable year as a residence." Deductions
that are attributable to the rental use of the dwelling unit, or
a portion thereof, are excepted from the blanket disallowance of
section 280A(a) and can be deducted subject to the limitations
imposed by subsections (c)(5) and (e) of section 280A. Sec.
280A(c)(3).
For purposes of section 280A, the test for determining
whether a taxpayer is considered to have used a dwelling unit as
a residence is set forth in section 280A(d)(1). Pursuant to that
section, a taxpayer uses a dwelling unit as a residence if he or
she uses the unit (or portion thereof) for personal purposes for
a number of days which exceeds the greater of 14 days or 10
percent of the number of days during the year for which the unit
is rented at a fair rental. Thus, if, during the taxable year, a
taxpayer uses a dwelling unit for rental purposes and also uses
the dwelling unit for personal purposes for a number of days in
excess of the number specified in section 280A(d)(1), as
petitioner did in this case during 1991, the taxpayer is deemed
to have used the dwelling unit as a residence, and section
280A(c)(5) applies to the deductions attributable to the rental
use.
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Last modified: May 25, 2011