| Business Use of Home
Internal Revenue Code (IRC) Section 280A - Disallowance of Certain Expenses in Connection with Business Use of Home, Rental of Vacation Homes, etc.
Depreciation
Revenue Ruling 69-229 , 1969-1 CB 86 - Principles are set forth that define capital expenditures deductible as depreciation versus maintenance expenses deductible as ordinary and necessary business expenses.
IRC Section 167(a) - Depreciation - General rule
IRC Section 168 - Accelerated cost recovery system
IRC Section 179 - Election to expense certain depreciable business assets
IRC Section 197 - Amortization of goodwill and certain other intangibles
IRC Section 1016 - Adjustments to basis
IRC Section 1221 - Capital asset defined
IRC Section 1231(b) - Definition of property used in the trade or business
Employment Tax
Revenue Ruling 86-14, 1986, 1 C.B. 304, 1986-5 I.R.B. 304 - Payment of Employee FICA Tax By Employer Without Deduction From Wages.
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