| http://www.w3.org/ns/prov#value | - If the taxpayer is an employee and using part of their home for business they must meet the above test plus two other criteria: a) their business use must be for the convenience of the employer; and, b) the taxpayer must not pay rent on any part of their home to the employer. (IRS Pub. 587) (I.R.C. ??? 280A(c)) a.
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