 | United States. Internal Revenue Service - 1976 - 612 pages
...for business purposes except to the extent attributable to the portion of the home used exclusively on a regular basis: (a) as the taxpayer's principal...business, (b) as a place of business which is used for patients, clients, or customers in meeting or dealing with the taxpayer in the normal course of... | |
 | United States. Tax Court - 1984 - 1108 pages
...(1) CERTAIN BUSINESS USE. — Subsection (a) shall not apply to any item to the extent such item ig allocable to a portion of the dwelling unit which...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... | |
 | United States. Tax Court - 1984 - 1104 pages
...(1) CERTAIN BUSINESS USE. — Subaection (a) shall not apply to any item to the extent such item LS allocable to a portion of the dwelling unit which...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... | |
 | United States. Tax Court - 1985 - 1410 pages
...— (1) CERTAIN BUSINESS USE. — 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 — (C) in the case of a separate structure which is not attached to the dwelling unit, in connection... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 654 pages
...— "(1) CERTAIN BUSINESS USE. — 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 as — "(A) the taxpayer's principal place of business, or (B) a place of business which is used by... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 422 pages
...which states that the limitations on deductions. 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 as "(A) the taxpayer's principle place of business, or (B) a place of business which is used by 2124... | |
 | United States. Tax Court - 1983 - 1186 pages
...BUSINESS USE. — Subsection (a) shall not apply to any item to the extent such item is al lot-able 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,!6' (B) as a place of business... | |
 | Hawaii. Legislature. Legislative Reference Bureau, Pamela Bell Martin - 1992 - 112 pages
...Specifically, the Internal Revenue Code will allow a deduction for an item:6 ...to the extent such item is allocable to a portion of the dwelling unit which is exclusively used on a regular basis(A) the principal place of business for any trade or business of the taxpayer . (B) as a place... | |
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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... 
