PPOB

(redirected from principal place of business)
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AcronymDefinition
PPOBPayment Point Online Bank (Indonesia)
PPOBPrincipal Place of Business
References in periodicals archive ?
a)Colm mcmanus ltd having ceased to trade having its registered office & principal place of business at 1, willow park crescent, glasnevin, Dublin 11 d11yc57 & (b)Green earth landscapes ltd t/a david plunkett garden services having ceased to trade having its registered office at Melrose, silchester road, glenageary, co.
93-86 provided that the taxpayer's "home" is the taxpayer's principal place of business.
As Wagman notes, if you have a home office that's your principal place of business, daily transportation expenses incurred in traveling between your residence and other work sites are deductible.
280A, deductions will be available to telecommuters if the home office is used only regularly and exclusively as the employee's principal place of business.
Commissioner (101 TC 597, 1993), the Tax Court held a lumberjack could deduct daily transportation expenses even though his only regular place of work was his home and the home did not qualify as his principal place of business.
Curphey, 73 TC 766 (1980), the Tax Court held that daily transportation expenses incurred in a rental business by a dermatologist in going between an office in his residence and other work locations (the rental units) were deductible when the home office was his principal place of business (see also John Gosling, TC Memo 1999-148, and Valerie Jean Genck, TC Memo 1998-105).
In addition, CPAs will benefit from examples of how the new provisions expand the activities that qualify a home office as a principal place of business.
Delaware's broad definition of "holder" would encompass, for example, an LLC organized ("created") in Delaware but with a principal place of business located in Montana, a state that follows the 1995 Uniform Act.
While Walker's residence was not established as his principal place of business under the home-office deduction standards, it was established as his regular place of business under the language of revenue ruling 90-23.
The Supreme Court stated that the relative importance of the activities performed at each business location and the time spent at each should be the two major considerations in determining whether a home office is the taxpayer's principal place of business.
766 [1980]), the Tax Court said daily transportation expenses incurred by a taxpayer traveling between an office in his or her residence and other work locations were deductible if the home office qualified as the taxpayer's principal place of business under IRC section 280A(c)(1)(A).
a)Blue star decoration ltd t/a techmaster having ceased to trade having its registered office & principal place of business at 22 paul street cork t12y820 & (b)RJM retail ltd t/a mooney leather & synthetics having ceased to trade having its registered office & principal place of business at 1B ring terrace, inchicore, Dublin 8 & (c)Kilmore quay lodge & seafood restaurant ltd having ceased to trade having its registered office & principal place of business at Kilmore quay, Kilmore, co.