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Did you mean date 2020 site does lanyingim com site ram apart com site www fc gov site:www.irs.gov?

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“Fixed place of business” generally means a place, site, structure, or other similar facility through which you engage in a trade or business
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https://www.irs.gov/publications/p519
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https://www.irs.gov/publications/p17
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/node/49746
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https://www.irs.gov/instructions/iw7
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