Assertion: home office | /r/CapableOf | qualify for the deduction
Facets:
Source sentences:
text: There may be cases when there is no principal place of business, and the courts and the Commissioner should not strain to conclude that a home office qualifies for the deduction simply because no other location seems to be the principal place.
text: For example, if a self-employed attorney meets clients at home two days a week but works out of another office the other three days, the home office qualifies for a deduction (Publication 587, p. 6).
text: There may be cases when there is no principal place of business, and the courts and the Commissioner should not strain to conclude that a home office qualifies for the deduction simply because no other location seems to be the principal place.