| 释义 |
principal place of business
principal place of businessn. location of head office of a business where the books and records are kept and/or management works. In most states corporations must report their principal place of business to the Secretary of State. Principal Place of Business
Principal Place of BusinessThe main place where work is performed or business is transacted. Taxpayers who engage in more than one business can have more than one principal place of business. For purposes of the home-office deduction, a principal place of business may also be an area of a taxpayer's home that is used for the management and recordkeeping portions of the business, provided there is no other fixed location where the taxpayer performs such functions.AcronymsSeePPOB |