Skip to content

Introduction

SECTION 3. MODIFIED ADJUSTED

Internal Revenue Bulletin 2007-12 · 2026-10-03 edition · updated 2026-10-04 · United States

LIMITATIONS ON HOUSING EXPENSES FOR SPECIFIC LOCATIONS IDENTIFIED IN NOTICE 2006–87

Country Location Limitation on Housing
Expenses (daily)
Limitation on Housing
Expenses (full year)
Austria Vienna 78.97 28,824
Bermuda Bermuda 197.26 72,000
Japan Nagoya 103.52 37,786
Japan Osaka-Kobe 145.30 53,036
Norway Oslo 83.76 30,573
Russia Moscow 207.45 75,720
Ukraine Kiev 89.98 32,844

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2007-12

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.