location


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Location

A physical place. The location of a business is vitally important. For example, an oil company needs to station itself near oil. Likewise, a retail grocery store needs to be accessible from major roads.

location

see INDUSTRIAL LOCATION.
References in periodicals archive ?
99-7 dealt only with "daily" transportation expenses incurred in traveling from the taxpayer's residence to a work location and back to the residence within a day.
Map: LOCATION, LOCATION, LOCATION: Hundreds of film commissions try to lure Hollywood away from Los Angeles County.
Table 3: European Mobile Location Based Services (LBS)
check] Is the location too close to any of my direct competitors?
Letter Ruling 200018052 presents eight scenarios for situations that assume an employee has a regular work location away from his residence, he does not use the residence as a work location and the reimbursement meets the accountable plan's requirements.
If employment at a work location initially is realistically expected to last for one year or less, but at some later date the employment is realistically expected to exceed one year, that employment will be treated as temporary (in the absence of facts and circumstances indicating otherwise) until the date that the taxpayer's realistic expectation changes, and will be treated as not temporary after that date.
The Newbury PanGo relationship provides the catalyst for what may ultimately drive adoption of additional business-critical location applications in the wireless enterprise.
Today, mobile application innovator WHDC LLC launched a free service designed to enable cell phone users to easily find nearby biodiesel fueling locations.
Customizable Toolbar -Loki can now be configured to only focus on the user's favorite location channels.
The addition of Newbury technology uniquely enables our customers and partners to assemble and deploy the most scalable enterprise class mobile location applications" said Jim Vogt, president and CEO, Trapeze Networks.
11 devices including access points, laptops with mini-PCI adapters, USB adapters, PC-card adapters, PDAs, Wi-Fi phones and asset tags, Newbury is exposing its patented location capabilities to power a suite of custom and 3rd party location applications as well as all of Newbury's current software applications.