21.   Homeowners who stop taking a home office deduction will want to be able to show that the office has been moved or that the business has been dissolved.

22.   I was in my second year of psychiatric practice and had just moved offices, but his comment took me by surprise.

23.   In her book, she tells of a mother who moved her office out of the house but never told her daughter why.

24.   ITT Corp. is headquartered in Manhattan, where Sheraton will move its offices beginning this summer.

25.   Kalman soon moved his office to a downtown loft that he had designed to simulate the interior of an old factory.

26.   Last year, the firm moved its office to Jamaica.

27.   More multinationals have moved their offices to Hong Kong from Singapore than vice versa in the last six years.

28.   Move your office.

29.   Most here expect that Pierre Lescure, the chairman of Canal Plus, will not move his offices to Universal City but remain in Paris.

30.   Novell is moving its offices to distant Herndon, Va.