Sentence:  If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ) , Puerto Rico , or the Virgin Islands and you have no legal residence or principal <WSD>place</WSD> of business in any internal revenue district in the United States , you should file your return with the Office of International Operations , Internal Revenue Service , Washington 25 , D. C. . 
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