SECTION 1. PURPOSE
Internal Revenue Bulletin 2014-18 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice provides adjustments to the limitation on housing expenses for pur
poses of section 911 of the Internal Revenue Code (Code) for specific locations for 2014. These adjustments are made on the basis of geographic differences in housing costs relative to housing costs in the United States.
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