Travel and transportation expenses : deduction and recordkeeping requirements /

Saved in:
Bibliographic Details
Author / Creator:Stechel, Ira B.
Imprint:Arlington, VA : Tax Management, [c2004]-
Language:English
Series:U.S. income portfolios ; 519-2nd
Tax management compensation planning portfolios ; portfolio 519-2nd
Tax management portfolios ; 519-2nd.
Tax management compensation planning portfolios ; portfolio 519-2nd.
Subject:
Format: E-Resource Journal
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/5669472
Hidden Bibliographic Details
Varying Form of Title:Deduction and recordkeeping requirements
Other authors / contributors:Tax Management Inc.
Frequency:Updated irregularly.
Notes:Published: Wshington, D.C., 2004-2007
Includes bibliographical references.
Also issued in print.
Summary:"... explains the substantive and procedural rules for deducting travel, transportation and commuting expenses. It analyzes the problems which arise in determining the deductibility of travel expenses incurred in an employment or self-employment context, including whether a particular expense is properly characterized as a personal or a business expenditure and whether the expense relates to travel away from home. In addition, the portfolio examines the conditions under which commuting costs and nonbusiness travel expenses can be deducted. "
Other form:Stechel, Ira B. Travel and transportation expenses. Washington, D.C. : Tax Management Inc., 2004-
Table of Contents:
  • Detailed analysis. Introduction
  • Travel expenses
  • Transportation and commuting expenses
  • Deductions and credits for business and income-producing use of passenger automobiles and other listed property
  • Personal use of an employer's automobile and other includible and excludible fringe benefits
  • Substantiation, reporting and recordkeeping requirements relating to travel and transportation expenses
  • Working papers.