Business Administration Faculty Publications
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)
Recommended Citation
Abramowicz, Kenneth F.; Antenucci,, Joseph; and Schloemer, Paul G., "Reflections on Post-Soliman Home Office Deductions" (1994). Business Administration Faculty Publications. 108.
https://digitalcommons.cedarville.edu/business_administration_publications/108
