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TREAS/IRS RIN: 1545-BK78 Publication ID: Spring 2014 
Title: Section 280A Deduction Limitation Regulations 
Abstract: Rules for the limitation under section 280A(c)(5) are updated on deductions incurred by reason of the business or rental use of a taxpayer's dwelling unit. Specifically, the regulation will outline the ordering rules for taking into account categories of current and carryover deductions under section 280A(c)(5). Additionally, the regulations will outline treatment of gains and losses from the sale of assets that are derived from the business or rental use of the taxpayer's dwelling unit. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 280A; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Additional Information: REG-126430-11 Drafting attorney: Christopher W. Call (202) 317-7007 Reviewing attorney: W. Thomas McElroy, Jr. (202) 317-7007 CC:ITA
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Christopher W. Call
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4138,
Washington, DC 20224
Phone:202 317-4664
Fax:202 317-4645
Email: christopher.w.call@irscounsel.treas.gov

 
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