Web26 U.S. Code § 266 - Carrying charges. No deduction shall be allowed for amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the … WebReference: IRC R304 Subject: Minimum Room Areas 62 2015 IRC Study Companion Code Text: Discussion and Commentary: Habitable rooms shall have a floor area of not less than 70 square feet (6.5 m2). Habitable roomsshall not belessthan 7feet(2134 mm)inanyhorizontal dimension. Seetheexceptions for kitchens regarding minimum size …
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