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unit (or a portion thereof) for personal purposes for the greater
of 14 days or 10 percent of the number of days during the year
that the unit is rented at a fair rental value. Sec. 280A(d)(1).
Section 280A(f)(1)(A) defines a “dwelling unit” for purposes
of section 280A as:
a house, apartment, condominium, mobile home, boat, or
similar property, and all structures or other property
appurtenant to such dwelling unit.
Under section 280A(f)(1)(B), however, where portions of a
dwelling unit are used exclusively as a hotel, motel, inn, or
similar business, the portion thereof that is used exclusively in
the business will not be considered part of the dwelling unit for
purposes of the disallowance rule of section 280A(a) (the Hotel
Exception). Section 280A(f)(1)(B) provides as follows:
The term “dwelling unit” does not include that portion
of a unit which is used exclusively as a hotel, motel,
inn, or similar establishment.
The word “exclusively”, as used in section 280A(f)(1)(B),
should be given its ordinary and common meaning. Crane v.
Commissioner, 331 U.S. 1 (1947); Old Colony R.R. Co. v.
Commissioner, 284 U.S. 552 (1932).
In Byers v. Commissioner, 82 T.C. 919, 925 (1984) (involving
the rental of a condominium unit as part of a resort hotel and
the personal use of the condominium by the taxpayer for 30 days
of the year), we held that for purposes of the Hotel Exception
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Last modified: May 25, 2011