Home Office Deduction Act of 1997

Summary

Home Office Deduction Act of 1997 - Amends the Internal Revenue Code to provide that a home office qualifies as the principal place of business if: (1) the office is the location where the taxpayer's essential administrative or management activities are conducted on a regular and systematic (and not incidental) basis by the taxpayer; and (2) the office is necessary because the taxpayer has no other location for the performance of the essential administrative or management activities of the business.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 5 March 1997

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 5 March 1997

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 5 March 1997

  Open at official source

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