| Autor: |
Cairns, Scott N., Riordan, Diane A. |
| Zdroj: |
Taxes: The Tax Magazine; Jul93, Vol. 71 Issue 7, p433, 6p, 2 Black and White Photographs |
| Abstrakt: |
Analyzes Code Section 280A which imposes limitations on the deduction of expenses related to business use of houses, as well as rental use, if the taxpayer is considered as maintaining the residence primarily for personal use. History and purpose of Section 280A; Allocation controversy; Changes brought by the Tax Reform Act of 1986; Tax planning and pitfalls. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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