When a taxpayer has more than one business location, including the home, how can he determine which location is the principal place of business?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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When a taxpayer has more than one business location, including the home, how can he determine which location is the principal place of business? 

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In the U.S. tax system, taxpayers with multiple locations of business (including their home) must identify their principal location of the business to determine the tax treatment of various business expenses, such as travel and home office expenses.

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