Business Use of Home, Vacation Homes, and Foreign Conventions: Prepared for the Use of the Committee on Ways and Means
United States. Congress. Joint Committee on Internal Revenue Taxation, United States. Congress. House. Committee on Ways and Means
U.S. Government Printing Office, 1975 - Income tax - 14 pages
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1974 committee bill actual addition allocable allowed a deduction amount apply appropriate and helpful attending basis business expenses business purposes carrying certain claimed conducted connection considered convention Court cruises deduction is allowed determination directly employee employee's engaged expenditure expenses attributable expenses incurred extent facility factors facts and circumstances foreign travel further George H held incremental costs individual intended Internal Revenue Service involved limitations living lodging losses maintained maintenance meeting motives nature nondeductible personal obtain ordinary and necessary organization paid or incurred pamphlet particular payer penses percent performance personal purposes place of business portion Present Law primarily primary principal problems production of income profit proposal reasonable recreational regulations rental activities rents residence respect result rules section 162 seminar specific standard taxable taxpayer taxpayer's business taxpayer's trade tion trade or business travel expenses treated trip United vacation home weeks