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principal place of business |
Also found in: Acronyms | 0.07 sec. |
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principal place of business n. 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. |
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? References in periodicals archive |
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In general, the home office must be used exclusively and regularly as the principal place of business or to meet and deal with customers in the normal course of the business. Another work location, if the taxpayer's residence is his or her principal place of business under Sec. The final regulations also clarify that "affected taxpayer" includes any business entity or sole proprietor with a principal place of business in a covered disaster area. |
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principal place of business