...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed...

...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed...

...1954 as contributions for the use of the United States. Such contributions may include out-ofpocket expenses, including the entire amount expended for meals and lodging while away from home, incurred by members of the Committees directly in connection with and solely attributable to the formation...

...Accordingly, he is not en« SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL. — There shall be allowed as a deduction all the ordinary and necessary...••••• • (2) traveling expenses (Including amounts expended for meals and lodging other than amounts which are lavish or extravagant under the...

...section 262. Section 162(a)(2) allows a taxpayer a deduction for "traveling expenses (including amounts expended for meals and lodging ) while away from home in the pursuit of a trade or business." In order to come within this Code section, the taxpayer must establish that these expenses...

...any trade or business, including — (2) traveling expenses (including amounts expended for ineais and lodging * • *) while away from home in the pursuit of a trade or business * * * In Commissioner v. Flowers, 326 US 465, 470 (1946), the Supreme Court stated : Three...

...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,...

...law Under present law. an individual is allowed a deduction for traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business (sec. 162 fa)). These expenses are. deductible only if they are reasonable and necessary in...

...Tinder present law, an individual is allowed a deduction for traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business (sec. 162 fa)). These expenses are. deductible only if they are reasonable and necessary in...

...expended for meals and lodging other than amounts which 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 to be made as a condition to the continued use or possession,...