IRS Code & Court Case Citations
Statutory and Case Law References Supporting 280A(g) Analysis
The citations below represent the legal framework used in developing our content with regard to The Augusta Rule. It includes federal statutes, regulations, IRS material such as letter rulings, and court decisions that clarify how the IRS and the courts have historically evaluated various Augusta Rule issues. We provide these resources so that tax professionals may review the underlying authority and “decide for themselves”… Our software-backed service relies on this same body of law to inform its documentation and reporting as well as our audit defense.
If you see part of a case blacked out, it’s because we downloaded it from courtlistener.com and it blacked out portions of the PDF. Nothing significant was blacked out.
The Basic Augusta Rule
- §280A (Augusta Rule §280A(g))
“Dwelling Unit”
“Personal Use”
Renting to a Related Business
Spousal Rentals
Is a C-Corp a “Person”?
- Moline Properties v. Commissioner of Internal Revenue; 319 U.S. 436 (1943)
- Ira S. Feldman and Susan B. Feldman; 84 T.C. 1 (1985)
- Christopher C.l. Ng Md, Inc. Apc; T.C. Memo. 2018-14
Is an S-Corp a “Person”?
Is a Partnership a “Person”?
- Argosy Technologies, LLC; T.C. Memo. 2018-35
- Rev. Proc. 2002-69
- Treasury Regulation §1.707-1
- Interior Securities Corp., Et Al., 1 Petitioners; 38 T.C. 330 (1962)
- §482
- Polak’s Frutal Works, Inc., Et Al., 1 Petitioners; 21 T.C. 953 (1954)
- Joseph Procacci and Teresa Procacci, Et Al., 1 …94 T.C. 397 (1990.4538)
§162
- §162
- Welch v. Helvering; 290 U.S. 111 (1933)
- Tellier; 383 US 687 (1966)
- Heininger vs. Commissioner; 320 U.S. 467 (1943)