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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... "
Statutes of the United States of America - Page 235
by United States - 1921
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1959 - 988 pages
...expenses paid or incurred during the taxable year in carrying on any trade or business, including ... traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business; . . . ." 26 USC (1952 ed.) §23 (a)(l)(A). 59 DOUGLAS, J., dissenting. employment "temporary"...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered ; (2) traveling expenses (including the entire amount expended...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 Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered ; (2) other property or such stock. Such election shall...the Secretary or his delegate may by regulations (3) rentals or other payments required to be made as a condition to the continued use or possession,...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1962 - 976 pages
...paid or incurred during the taxable year and allowable as deductions in computing taxable income are "traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business." In order for traveling expenses to be deductible under section 162 (a) of the Code, they...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 370

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1962 - 884 pages
...explicit in permitting the deduction of traveling expenses (including the 269 DOUGLAS, J., dissenting. entire amount expended for meals and lodging) while away from home in the "pursuit of a trade or business," 26 USC §162 (a) (2). The Regulations are even more explicit. Section 1.1622(b)(l) provides:...
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Travel and Entertainment Expenditures: Hearing..., 88-1..., Feb. 28, 1963

United States. Congress. Senate. Finance - 1963 - 94 pages
...In General. — All the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including a reasonable...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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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1967 - 1394 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered; "(2) traveling expenses (including the entire amount expended...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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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 - Courts - 1967 - 1074 pages
...expenses paid or incurred during the taxable year in carrying on any trade or business, including — "(2) traveling expenses (including the entire amount expended...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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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - Law reports, digests, etc - 1947 - 1354 pages
...In General. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...while away from home in the pursuit of a trade or business • * *. » SEC. 24. ITEMS NOT DEDUCTIBLE. (a) GENERAL RULE. — In computing net Income no...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - Law reports, digests, etc - 1959 - 1456 pages
...In General. — All the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including a reasonable...for meals and lodging) while away from home In the pnrralt of a trade or business ; and rentals or other payments required to be made as a condition to...
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