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TREAS/IRS RIN: 1545-BM31 Publication ID: Fall 2014 
Title: ●Section 280F(d)(6) Business Use Percentage 
Abstract:

These proposed regulations provide rules for the calculation of the business use percentage for purposes of section 280F(b).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.280F-6   
Legal Authority: 26 USC 7805    26 USC 280F   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-134191-13 Drafting attorney: Bernard Harvey 202-317-4640 Reviewing attorney: Karla Meola 202-317-4662 Treasury attorney: Alexa Claybon 202-622-6865 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Bernard P. Harvey III
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4640
Fax:855 576-2341
Email: bernard.p.harvey@irscounsel.treas.gov