Can it be that the home office deduction is available again?: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on August 1, 1999. The length of the article is 1367 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: The Tax Act of 1997 has enabled thousands of self-employed people who run home-based businesses but conduct most of their business services outside the home to deduct the costs of maintaining their office space as a business. The statute went into effect on Jan 1, 1999. This law has made it possible to overrule a Supreme Court ruling which held that taxpayers could not deduct the expenses for maintaining a home-based office where they merely conducted administrative or management activities but the essence of their business services were outside the home.

Citation Details
Title: Can it be that the home office deduction is available again?
Author: David Lavin
Publication:The National Public Accountant (Magazine/Journal)
Date: August 1, 1999
Publisher: National Society of Public Accountants
Volume: 44 Issue: 6 Page: 18(2)

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