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University of Baltimore Law Review

Abstract

Section 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 planning considerations.

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