Symbol Not Transcribed Left Space stretcher A long ottoman, coffee table or bench adds practical storage in a formerly neglected area. Bench, custom-made by Konrad Sauer. Symbol Not Transcribed nabla ...Bottom right and opposite Neat and tidy Everything from the waste-basket to the letter caddy is painted a similar colour for a calming cosy look. All desk mess and paperwork disappears into the drawers of IKEA cabinets on wheels. Notes, to-do lists and photos find a home on a padded note board, custom-made by Toronto's Vienna Upholstery. Symbol Not Transcribed nabla Bottom left At your fingertips Wood file holders neatly organize stacks of magazines and supplies. We like wicker baskets to hold all of those little bits - such as that monthly mound of bills - that quickly fall into a mess. File holders, labels and baskets, all IKEA.
Escala Alex Brown; Dan Preston; Alex Reinders
Architecture Australia,
09/2023, Letnik:
112, Številka:
5
Magazine Article
A carefully choreographed mixed-use development disrupts the existing pattern in Melbourne's Docklands by introducing fine-grain detail to a large-scale project.
Starting with the 2013 tax year, the IRS is offering a safe-harbor alternative to the home office deduction individual taxpayers can claim. Traditionally, the Sec. 280A home office deduction requires ...complex computations and allocations and burdensome recordkeeping. The new alternative is a simplified method in which the taxpayer multiplies the total square footage of the business portion of the personal residence by $5. What could be simpler than multiplying the length and width of the office space to get the total square footage of the business portion of the home? But before deciding to use the simplified method, its costs and benefits should be evaluated. While many taxpayers will adopt this new method in the interests of simplicity, there are certain instances where simple may not be better. The IRS is to be commended for offering a simple alternative to the complex home office deduction. Yet, simplicity does not always result in additional tax savings. As this analysis shows, taxpayers could save at most only a few hundred dollars by using the simplified method. The tax benefits of the simplified method decrease as the cost of the residence increases and as the taxpayer's marginal tax rate increases. For self-employed taxpayers, the increase in the self-employment tax may negate the income tax savings from the simplified method.
