Tax Memorandum

Tax Memorandum

An office is a space within an individual's personal residence that is used for business purposes. It may be a corner of a spare bedroom equipped with nothing more than a desk. Or, it could be one whole floor of an office filled with the latest in computer and communications devices. Whatever its size and composition, however, the office is increasingly common in American business today. A majority of the estimated 40 million Americans who work from their offices are self-employed small business owners. In addition, many professionals maintain two offices, and a growing number are equipping their office ...