Assertion: office's place | /r/HasProperty | b
Facets:
Source sentences:
text: "Subsection (a) shall not apply to any item to the extent such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis - "(A) [as] the principal place of business for any trade or business of the taxpayer, "(B) as a place of business which is used by patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of his trade or business, or "(C) in the case of a separate structure which is not attached to the dwelling unit, in connection with the taxpayer's trade or business.