Publisher's Synopsis
Excerpt from Description of S. 70 Relating to Away-From-Home Expenses of Members of Congress: Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance, on February 25, 1983
In general, an individual is allowed a deduction from gross income for all ordinary and necessary expenses incurred in carry ing on any trade or business. Deductible expenses include reason able and necessary travel expenses, including expenses for meals, lodging, and transportation, incurred while away from home over night in the pursuit of a trade or business.
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