I.R.C. § 262(a) General Rule
Except as otherwise expressly provided in this chapter, no deduction shall be allowed
for personal, living, or family expenses.
I.R.C. § 262(b) Treatment Of Certain Phone Expenses
For purposes of subsection (a), in the case of an individual, any charge (including
taxes thereon) for basic local telephone service with respect to the 1st telephone
line provided to any residence of the taxpayer shall be treated as a personal expense.
(Aug. 16, 1954, ch. 736, 68A Stat. 76; Nov. 10, 1988,
Pub. L. 100-647, title V, 5073(a), 102 Stat. 3682.)
1988--Pub. L. 100-647 amended section generally. Prior to amendment, section read as follows: “Except as
otherwise expressly provided in this chapter, no deduction shall be allowed for personal,
living, or family expenses.”
EFFECTIVE DATE OF 1988 AMENDMENT
Section 5073(b) of Pub. L. 100-647 provided that: “The amendment made by subsection
(a) [amending this section] shall apply to taxable years beginning after December