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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
However, the information given does not cover every situation and is not intended to replace the law or change its meaning
https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/instructions/iw7
The passport isn’t a stand-alone document for certain dependents if no date of entry into the United States is present
https://www.irs.gov/node/49746
This revenue procedure provides the exclusive simplified methods for taxpayers to request relief for late S corporation elections, ESBT elections, QSST elections, QSub elections, and late corporate classification elections which the taxpayer intended to take effect on the same date that the taxpayer intended that an S