Assertion: home office | /r/CapableOf | spend substantial amount of time
Facets:
Source sentences:
text: " (1) the office in the home is essential to the taxpayer's business; (2) he spends a substantial amount of time there; and (3) there is no other location available for performance of the office functions of the business.
text: provides that where management or administrative activities are essential to the taxpayer's trade or business and the only available office space is in the taxpayer's home, the `home office' can be his `principal place of business,' with the existence of the following factors weighing heavily in favor of a finding that the taxpayer's `home office' is his `principal place of business:' (1) the office in the home is essential to the taxpayer's business; (2) he spends a substantial amount of time there; and (3) there is no other location available for performance of the office functions of the business.