residence
(2) Residence. The term residence means a residence as defined in 1.121-1(b)(1). An employee's residence is not limited to the employee's principal residence. (3) Place of employment. The term place of employment means the employee's regular or principal (if more than one regular) place of business. An employee's place of employment does not include temporary or occasional places of employment. An employee must have at least one regular or principal place of business.