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 ?
Subway can now boast more than 23,000 open and operating locations worldwide, including more than 400 restaurants in the United Kingdom.
For companies in expansion mode, Bryant advises looking for new locations positioned far enough away from the original spot to avoid cannibalizing that location's business.
Date May 15-16, 2003 Location IPFW Fort Wayne, IN Contact Vernita Largin 574-295-1650 larginv@unitedwayec.
280A(c)(1)(A), the trips between the residence and other work locations are nondeductible commuting expenses (unless the temporary work location rules apply).
There are a lot of events in this business, but this one is focused on locations and location services.
mobi) and retrieve the five nearest fueling locations along with driving directions, phone numbers and other details.
99-7, daily transportation expenses that an employee incurred traveling between his residence a temporary work location were deductible business expenses.
the Location Systems Company[TM], today announced that it has entered into a strategic OEM relationship with Trapeze Networks for use of its location technology with the Trapeze Smart Mobile[TM] enterprise wireless solution.
Location YMCA Camp Kern, Red Oak Camp, Camp Wanake, Camp Christopher Cincinnati, Kirtland, Beach City, Bath, OH
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).
Lucent intends to offer the TCS Xypoint(R) Location Platform and Xypoint(R) Secure User Plane for Location (SUPL) Server with Lucent's IP Multimedia Subsystems (IMS) solutions portfolio, including the Lucent Intelligent Services Gateway (ISG), iLocator application and managed service offerings to provide network operators integrated location-based solutions.