51.   Bilka, who had been working in theatrical management and set decoration for movies, now uses their home office to write.

52.   Branch offices of private companies often have similar restrictions when their home office is in an area where New York rents would be unthinkable.

53.   -- The majority of your work time must be spent in your home office.

54.   - The legislation also seeks substantial liberalization the deduction for home offices.

55.   -- Your home office space must be used exclusively for work, whether in a separate room or a special section of a larger room.

56.   -- The work that you are paid for must be done in your home office.

57.   A creatively focused Los Angeles agency is opening in New York with ambitious plans for the new outpost to someday be much larger than the home office.

58.   A decade ago, PCs and e-mail let people set up home offices and spend more time with their families.

59.   A home office makes it easy to return to your desk after dinner or on weekends, or to amble into the kitchen during working hours.