Sentence:  If you have neither a legal residence nor a principal <WSD>place</WSD> of business in any internal revenue district , your return should be filed with the District Director of Internal Revenue , Baltimore 2 , Md. . 
Meaning of the word marked with <WSD> tags:  an establishment (a factory or an assembly plant or retail store or warehouse etc.) where business is conducted, goods are made or stored or processed or where services are rendered