 | United States. Internal Revenue Service - 1964 - 744 pages
...ordinary and necessary business expenses allowable as deductions are traveling expenses (including amounts expended for meals and lodging other than amounts which are lavish or extravagant) while away from home in the pursuit of trade or business. 740-972 O— «4 « However, section 1.162-2... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1963 - 102 pages
...for the deduction of ordinary and necessary business expenses including "travel expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business." On the basis of this statutory language... | |
 | United States. Congress. Senate - 1965 - 864 pages
...salaries or other compensation for personal services actually rendered; (2) traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and (3) rentals or other payments required... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...year in carrying on any trade or business, including — "(D ...; . "(2) Traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; . . ." sioner, 215 F. 2d 768 (1954), relied... | |
 | United States. Internal Revenue Service - 1973
...there shall be allowed as a deduction all the ordinary and necessary traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) paid or incurred during the taxable year while "away from home" in the pursuit of a trade or business.... | |
 | United States. Internal Revenue Service - 1971 - 816 pages
...162 (a) (2) of the Internal Revenue Code of 1954, a taxpayer may deduct traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business. On the other hand, section 262 of the Code... | |
 | United States. Internal Revenue Service - 1974
...during the taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business. Section 217 (a) of the Code provides, in... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...during the taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business. On the other hand, section 262 of the Code... | |
 | United States. Tax Court - 1979 - 1352 pages
...the taxable year in carrying on any le or business, including— (2) traveling expenses (including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business * * * Therefore, the three criteria for... | |
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... (including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances... 
