...administrative guidelines. Duty area. — As may be noted above, travel expenses to be deductible must be those incurred while "away from home" in the pursuit of a trade or business. "Home" for this purpose has not been given its customary meaning of the taxpayer's residence...

...162 (a) (2) specifically provides that the section 162 (a) deduction shall include traveling expenses incurred while away from home in the pursuit of a trade or business. In defining the term "adjusted gross income" section 62 of the Code provides, in part, that...

...deductible when the taxpayer also claims travel expenses that qualify as ordinary and necessary expenses incurred while away from home in the pursuit of a trade or business. See Rev. Rul. 74-24-2, page 69. 26 CFR ¡.162-5: Expenses for education. Educational expenses;...

...which the taxpayer incurs by his own choice and for his own benefit, under the guise of travel expenses incurred while away from home in the pursuit of a trade or business. In the past this Court has frequently considered this issue to be a factual issue with the...

...162(aX2)," which authorizes the deduction of "ordinary and necessary . . . traveling expenses . . . (incurred] while away from home in the pursuit of a trade or business."20 The Service invokes this analogy because, for the purposes of section 162, a taxpayer's...

...carrying on a trade or business (Code sec. 162). Traveling expenses which meet these general requirements are deductible if incurred while away from home in the pursuit of a trade or business. For these purposes, traveling expenses include transportation fares as well as amounts expended...

...unique circumstances in the construction industry and as a result many workers are unfairly treated. Under present law traveling expenses (including meals...while away from home in the pursuit of a trade or business. Such employment however, must be temporary and expected to last a short period of time. Traveling...

...trade or business or for the production or collection of income (Code sees. 162, 212). Travel expenses incurred while away from home in the pursuit of a trade or business, including amounts expended for meals and lodging (other than amounts that are lavish or extravagant...

...post to which he is prohibited from bringing his family, constitute deductible "traveling expenses" incurred while away from home in the pursuit of a trade or business rather than nondeductible "personal" or "Uving" expenses. The Ninth Circuit's decision conflicts...

...following provisions: (1) The deduction for business expenses is extended to include all traveling expenses incurred while away from home In the pursuit of a trade or business * * * Much to the same effect was H. Rept. No. 350, 67th Cong., 1st Sess., 1939-1 CB (Part...