The objective is to locate a general overview of available home office deductions. You have previously researched the issue and know that Sec. 280A is the primary authority for this issue. In the Keyword Search box, enter 280A and check the IRS Rulings and Releases database and answer the following questions.

a. How many results for Revenue Rulings does the search return for the search term: 280A?

b. Using the search within results function, use the new term: home office. How many results does the search return?

c. Does using the search within results function improve your results? Explain why.