See Load and Modify an IFC Mapping File. You can also use this procedure to modify the mapping file or to map non-standard Revit families to IFC containers.
Revit only exports levels for which the Building Story parameter is enabled, unless no levels are defined as building stories. In that case, Revit exports all levels that are used as base levels for walls and columns.
A first level space boundary is defined from inside the space, disregarding any change in building element or space on the other side. A second level space boundary considers the material of the building element and the adjacent spaces behind it, providing thermal properties, for example.