...on any trade or business. Among the items representing ordinary and necessary expenses are traveling expenses (including amounts expended for meals and...while away from home in the pursuit of a trade or business. Section 262 of the Code, with exceptions not here relevant, provides that no deduction shall...

...traveling expenses (in•-luding amounts expended for meals and lodging other than amounts v. lii^h are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business. Section 1.162-1 (a) of the Income Tax Regulations provides, with frtJiin exceptions not here...

...the taxable year (including amountexpended for meals and lodging other than amounts which are lavisli or extravagant under the circumstances) while away from home in the pursuit of a trade or business. The rent in the instant case is a personal, living, or family expenst the deduction of which...

...the Treasury, Office of Tax Analysis. 8. Establishment of rules with respect to the deducibility of travel expenses Present law. — Present statutory...rulings has developed certain general rules as to the deducibility of travel expenses. However, these rules do not cover all cases and, in a number of cases...

...rest. Under section 162 (a) (2) of the Internal Revenue Code of 1954, a taxpayer may deduct traveling expenses (including amounts expended for meals and...home in the pursuit of a trade or business. On the other hand, section 262 of the Code specifies that, with certain exceptions not relevant here, no deduction...

...and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, on, business. Section 1.162-2 of the Income Tax Regulations provides that traveling expenses, including...

...allowance for salaries or other compensation for personal services actually rendered; (2) traveling expenses (including amounts expended for meals and...while away from home in the pursuit of a trade or business; and (3) rentals or other payments required to be made as a condition to the continued use...

...paid or incurred during the taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and...while away from home in the pursuit of a trade or business. Section 217 (a) of the Code provides, in part, that there shall be allowed as a deduction...

...during the taxable year in carrying on any trade or business, including — "(D ...; . "(2) Traveling expenses (including amounts expended for meals and...while away from home in the pursuit of a trade or business; . . ." sioner, 215 F. 2d 768 (1954), relied on by the Third Circuit below, see ante, at 4,...

...trade or business. Among the items representing ordinary and necessary business expenses are traveling expenses (including amounts expended for meals and...while away from home in the pursuit of a trade or business. Section 162 (a) of the Code also provides that the place of residence of a Member of Congress...