Tax Notes

Voorhees, Theodore
September 1977
American Bar Association Journal;Sep77, Vol. 63 Issue 9, p1302
Academic Journal
Examines provisions of the 1976 Tax Reform Act pertaining to income tax deductions for vacation homes in the United States. Definition of vacation homes; Gross income limitation; Allocable percentage limitation; Extent to which personal use of vacation homes would result in disallowance of certain deductions. INSET: Tax Items of Interest.


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