Assertion: office | /r/HasProperty | essential
Facets:
value: to the taxpayer's business
type: TRANSITIVE-OBJECT
Source sentences:
text: In affirming, the Court of Appeals adopted the test used in the Tax Court, under which a home office may qualify as the "principal place of business" if (1) the office is essential to the taxpayer's business; (2) the taxpayer spends a substantial amount of time there; and (3) there is no other location available for performance of the business' office functions.
text: Under the Court of Appeals' test, a home office may qualify as the principal place of business whenever the office is essential to the taxpayer's business, no alternative office space is available, and the taxpayer spends a substantial amount of time there.
text: That the office may have been essential is not controlling.
text: Under the Court of Appeals' test, a home office may qualify as the principal place of business whenever the office is essential to the taxpayer's business, no alternative office space is available, and the taxpayer spends a substantial amount of time there.
text: That the office may have been essential is not controlling.
text: Every office has a personality, and it is essential to learn what it is as soon as possible after you start working there.