Assertion: office's place | /r/HasProperty | a place of business
Facets:
value: for purposes of (1)
type: PURPOSE
value: for purposes of subparagraph
type: PURPOSE
Source sentences:
text: 280A(c)(1)(A) to provide that " principal place of business " includes a place of business used by the taxpayer for the administrative or management activities of any trade or business if there is no other fixed location of that trade or business in which the taxpayer conducts substantial administrative or management activities of the trade or business.
text: For purposes of subparagraph (A), the term ‘principal place of business’ includes a place of business which is used by the taxpayer for the administrative or management activities of any trade or business of the taxpayer if there is no other fixed location of such trade or business where the taxpayer conducts substantial administrative or management activities of such trade or business.
text: For purposes of (1) above, the term “principal place of business” includes a place of business that the taxpayer uses for the administrative or management activities of the taxpayer’s trade or business if there is no other fixed location for the trade or business where the taxpayer conducts the substantial administrative or management activities (Sec.