Add to ORKGSection 280A of the Internal Revenue Code allows a taxpayer to deduct expenses incurred with respect to his home office only if the home office qualifies as a principal place of business, is a place of business where he meets or deals with patients, clients, or customers, or is in a separate structure detached from his residence. These exceptions, designed to permit a home office deduction only to deserving taxpayers, have been a point of contention between the Internal Revenue Service and taxpayers. In this comment, the author examines the statutory components of section 280A, reviews the decisional law, suggests possible methods for resolution of inconsistencies in judicial interpretation and application of the section, and posits tax pla...
The applicable law governing the income tax deductibility of home workspace expenses incurred by per...
The Tax Reform Act of 1976 added section 280A to. the Internal Revenue Code of 1954 in an effort to ...
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits...
Section 280A of the Internal Revenue Code allows a taxpayer to deduct expenses incurred with respect...
This Note argues that the Tax Court\u27s more liberal interpretation is correct because it more near...
The purpose of this comment is to discuss the relatively short history of Internal Revenue Code § 28...
I. Introduction II. The Office in the Home Deduction … A. Early Distinctions … B. The Fluctuating Co...
The fuzzy dichotomy between business or profit-motivated expenses and personal expenses has long pla...
The Internal Revenue Code expressly and impliedly allows taxpayers to deduct many business-related e...
The deductibility of expenditures associated with home offices is an issue of great concern to many ...
As a result of a recent Supreme Court decision, Commissioner v. Soliman, stricter guidelines have be...
The employee home office expense deduction of today bears only a slight resemblance to its ancestor ...
In response to widespread concern that many taxpayers were renting their vacation homes in order to ...
In addition to the personal and business use of a unit, the rules under Internal Revenue Code Sectio...
The push to use federal money for benevolent purposes occasionally produces more cost than benefit, ...
The applicable law governing the income tax deductibility of home workspace expenses incurred by per...
The Tax Reform Act of 1976 added section 280A to. the Internal Revenue Code of 1954 in an effort to ...
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits...
Section 280A of the Internal Revenue Code allows a taxpayer to deduct expenses incurred with respect...
This Note argues that the Tax Court\u27s more liberal interpretation is correct because it more near...
The purpose of this comment is to discuss the relatively short history of Internal Revenue Code § 28...
I. Introduction II. The Office in the Home Deduction … A. Early Distinctions … B. The Fluctuating Co...
The fuzzy dichotomy between business or profit-motivated expenses and personal expenses has long pla...
The Internal Revenue Code expressly and impliedly allows taxpayers to deduct many business-related e...
The deductibility of expenditures associated with home offices is an issue of great concern to many ...
As a result of a recent Supreme Court decision, Commissioner v. Soliman, stricter guidelines have be...
The employee home office expense deduction of today bears only a slight resemblance to its ancestor ...
In response to widespread concern that many taxpayers were renting their vacation homes in order to ...
In addition to the personal and business use of a unit, the rules under Internal Revenue Code Sectio...
The push to use federal money for benevolent purposes occasionally produces more cost than benefit, ...
The applicable law governing the income tax deductibility of home workspace expenses incurred by per...
The Tax Reform Act of 1976 added section 280A to. the Internal Revenue Code of 1954 in an effort to ...
Professor Popkin urges that courts interpret section 162 of the Internal Revenue Code, which permits...