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TITLE 26-INTERNAL REVENUE CODE for any day for which it is used for personal purposes. (2) Personal use of unit For purposes of this section, the taxpayer shall be deemed to have used a dwelling unit for personal purposes for a day if, for any part of such day, the unit is used- (A) for personal purposes by the taxpayer or any other person who has an interest in such unit, or by any member of the family (as defined in section 267(c)(4)) of the tax- payer or such other person; (B) by any individual who uses the unit under an arrangement which enables the taxpayer to use some other dwelling unit (whether or not a rental is charged for the use of such other unit); or (C) by any individual (other than an em- ployee with respect to whose use section 119 applies), unless for such day the dwelling unit is rented for a rental which, under the facts and circumstances, is fair rental. The Secretary shall prescribe regulations with respect to the circumstances under which use of the unit for repairs and annual maintenance will not constitute personal use under this paragraph. (e) Expenses attributable to rental (1) In general In any case where a taxpayer who is an in- dividual or an electing small business corpora- tion uses a dwelling unit for personal pur- poses on any day during the taxable year (whether or not he is treated under this sec- tion as using such unit as a residence), the amount deductible under this chapter with respect to expenses attributable to the rental of the unit (or portion thereof) for the tax- able year shall not exceed an amount which bears the same relationship to such expenses as the number of days during each year that the unit (or portion thereof) is rented at a fair rental bears to the total number of days during such year that the unit (or portion thereof) is used. (2) Exception for deductions otherwise allowable This subsection shall not apply with respect to deductions which would be allowable under this chapter for the taxable year whether or not such unit (or portion thereof) was rented. (f) Definitions and special rules (1) Dwelling unit defined For purposes of this section- (A) In general The term "dwelling unit" includes a house, apartfment, condominium, mobile home, boat, or similar property, and all structures or other property appurtenant to such dwelling unit. (B) Exception The term "dwelling unit" does not include that portion of a unit which is used exclu- sively as a hotel, motel, inn, or similar es- tablishment. (2) Personal use by electing small business corpora- tion In the case of an electing small business corporation, subparagraphs (A) and (B) of subsection (d)(2) shall be applied by substi- tuting "any shareholder of the electing small business corporation" for "the taxpayer" each place it appears. (3) Coordination with section 183 If subsection (a) applies with respect to any dwelling unit (or portion thereof) for the tax- able year- (A) section 183 (relating to activities not engaged in for profit) shall not apply to such unit (or portion thereof) for such year, but (B) such year shall be taken into account as a taxable year for purposes of applying subsection (d) of section 183 (relating to 5- year presumption). (g) Special rule for certain rental use Notwithstanding any other provision of this section or section 183, if a dwelling unit is used during the taxable year by the taxpayer as a residence and such dwelling unit is actually rented for less than 15 days during the taxable year, then- (1) no deduction otherwise allowable under this chapter because of the rental use of such dwelling unit shall be allowed, and (2) the income derived from such use for the taxable year shall not be included in the gross income of such taxpayer under section 61. (Added Pub. L. 94-455, title VI, § 601(a), Oct. 4, 1976, 90 Stat. 1569.) EFFECTIVE DATE Section 601tc) of Pub. L. 94-455 provided that: "The amendments made by this section [enacting this sec- tion and amending the analysis of sections preceding section 261 of this title] shall apply to taxable years beginning after December 31, 1975." § 280B. Demolition of certain historic structures (a) General rule In the case of the demolition of a certified historic structure (as defined in section 191(d)(1))- (1) no deduction otherwise allowable under this chapter shall be allowed to the owner or lessee of such structure for- (A) any amount expended for such demo- lition, or (B) any loss sustained on account of such demolition; and (2) amounts described in paragraph (1) shall be treated as properly chargeable to capital account with respect to the land on which the demolished structure was located. (b) Special rule for Registered Historic Districts For purposes of this section, any building or other structure located in a Registered Historic District shall be treated as a certified historic structure unless the Secretary of the Interior has certified, prior to the demolition of such structure, that such structure is not of historic significance to the district. (Added Pub. L. 94-455, title XXI, §2124(b)(1), Oct. 4, 1976, 90 Stat. 1918.) EFFECTIVE DATE Section 2124(b)(3) of Pub. L. 94-455 provided that: "The amendments made by this subsection [enac';ing Page 227 § 280B