United States IRC sections
Statute section
IRC section 280A
Disallowance of certain expenses in connection with business use of home
Country
United States
Section
280A
Updated
2026-05-20
Operative text
Section 280A generally disallows deductions related to a dwelling unit used by the taxpayer as a residence. Exceptions permit limited deductions for the regular and exclusive business use of a portion of the home, with specific principal-place-of-business rules clarified by Commissioner v. Soliman (1993).
Cross-references
26 U.S.C. 16226 U.S.C. 183
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Related cases
Related citations
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This entry cites
- StatuteIRC §162
- CaseCommissioner v. Soliman
Cited by
Primary sources
- 26 U.S.C. section 280AVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.