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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
from the top result below
https://www.irs.gov/publications/p519
An individual (or deceased person) who is (or was) a nonresident noncitizen of the United States for estate and gift tax purposes may still have U
https://www.irs.gov/publications/p463
For tax years beginning in 2025, the aggregate cost of any Code section 179 property that a taxpayer elects to treat as an expense cannot exceed $2,500,000 and the cost of any sport utility vehicle that may be taken into account under Code section 179 cannot exceed $31,300
https://www.irs.gov/instructions/i1120f
Taxpayers that elect under section 1062 to defer payment of tax may calculate required estimated tax payments using the guidance in Notice 2026-3
https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS