Business Administration Faculty Publications

Title

Reflections on Post-Soliman Home Office Deductions

Document Type

Article

Publication Date

Spring 1994

Journal Title

The Arkansas Business & Economic Review

ISSN

0004-1742

Volume

27

Issue

1

First Page

1

Last Page

9

Abstract

Discusses issues concerning the interpretation of Internal Revenue Code Section 280A on home office deduction (HOD). Implications of the Supreme Court case `Commissioner v. Soliman'; Background of the case; Interpretation issues; Equity issues; Need to tighten HOD requirements; Easing HOD requirements.

Keywords

Taxation, home businesses, law & legislation, Commissioner of Internal Revenue v. Soliman (Supreme Court case)

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