Which of the following is NOT a factor used to determine the

Which of the following is NOT a factor used to determine the tax home of a taxpayer with more than one place of employment? The total time ordinarily spent in performing duties in each area. The total number of nights spent in each area. The degree of business activity in each area. the amount of income earned in each area.

Solution

The total number of nights spent in each area.

All others are related in some way to the earnings of a person except this alternative.