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" Traveling expenses (including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business... "
Reports of the Tax Court of the United States - Page 472
by United States. Tax Court - 1963
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...from home in the pursuit of a trade or business ; and rentals or other payments required to be made as a condition to the continued use or possession, for...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; payment until it is paid. (2) // extension granted....payment of the amount so determined as the tax by the ta rentals or other payments required to be made as a condition to the continued use or possession, for...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (Including the entire amount expended...from home In the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for...
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Travel and Entertainment Expenditures: Hearing..., 88-1..., Feb. 28, 1963

United States. Congress. Senate. Finance - 1963 - 94 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered : traveling expenses (including the entire amount expended...while away from home In the pursuit of a trade or business : * * * 3 All references are to the 1939 Code unless otherwise Indicated. 4 Sec. 24. Items...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 386

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1967 - 1074 pages
...expenses . . . [incurred] while away from home" within the meaning of ยง 162 (a)(2)' 1 "There shall be allowed as a deduction all the ordinary and necessary...lodging) while away from home in the pursuit of a Opinion of the Court. 386 U. 8. or whether instead they were nondeductible "personal, living, or family...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1394 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; "(2) traveling expenses (including the entire amount...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 or possession,...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1392 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; "(2) traveling expenses (including the entire amount...expended for meals and lodging) while away from home in tho pursuit of a trade or business; and "(3) rentals or other payments required to be made as a condition...
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United States Congressional Serial Set, Issues 12750-12751

1969 - 1404 pages
...during the taxable year in carrying on any trade or business (except as otherwise provided herein), traveling expenses (including the entire amount expended...from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 752 pages
...for salaries or other compensation for personal services actually rendered; (2) Traveling pxpenses (including the entire amount expended for meals and...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 or possession,...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1978 - 630 pages
...law Under present law, an individual is allowed a deduction for traveling expenses (including amounts A *V !\( p D FQ c business (sec. 162(a)). These expenses are deductible only if they are reasonable and necessary in...
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