Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 70

Stephen Kolbert is a professor of television and movie production at Hollywood University (and thus an employee of the university). He often meets with his doctoral students, who call him Dr. K, in his home. In his home, Dr. K has a room that he uses solely to conduct business related to the classes he teaches at Hollywood University. In the room, he and his students review the movies and shows the students have made to satisfy requirements in their doctoral program. Dr. K has an office on campus, but he has found that his movie and show reviews are more efficient when he and his students can watch the programs on his 72-inch LED flat-screen television and sit on the comfortable couch in his home office rather than the 19-inch television and chairs in his office.
a. Locate the Code section(s) that deals with this situation. State the section number(s).
b. Review the Code section(s). Does it raise a need for new information to solve this question
c. Are you able to reach a conclusion about the research question from this Code section If so, what is your conclusion(s)