Pub. L. 97-216 Jul. 18, 1982

96 Stat. 194 · Changed 2 sections of the Code

Bill H.R. 6685

§ 162 Trade or business expenses

  • (a) Pub. L. 97–216 inserted provisions under which amounts expended by Members of Congress within each taxable year for…

§ 280A Disallowance of certain expenses in connection with business use of home, rental of vacation homes, etc.

  • (f)(4) Pub. L. 97–216 struck out “, etc.” after “section 162(a)(2)” in heading, struck out “(A) In general.—” before “Nothing…