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Text of IRS Notice 2008-107: Determination of Housing Cost Amounts Eligible for Exclusion or Deduction in 2008 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Nov. 26, 2008
14 pages. Excerpt: This notice provides adjustments to the limitation on housing expenses for purposes of section 911 of the Internal Revenue Code (Code) for specific locations for 2008. 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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