Assertion: home office | /r/CapableOf | give rise
Facets:
value: to a deduction
type: PURPOSE
Source sentences:
text: Section 280A itself recognizes that the home office gives rise to a deduction whenever the office is regularly and exclusively used "by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his trade or business.
text: Section 280A itself recognizes that the home office gives rise to a deduction whenever the office is regularly and exclusively used "by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his trade or business," § 280A(c)(1)(B).