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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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Seidman's Legislative History of Federal Income and Excess Profits ..., Volume 1

Jacob Stewart Seidman - Excess profits tax - 2003 - 972 pages
...Internal Revenue Code allows to all taxpayers as deductions from gross income traveling expense — including the entire amount expended for meals and...while away from home in the pursuit of a trade or business. Such a provision was first inserted in the Revenue Act of 1921. Prior to that time taxpayers...
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Reports of the Tax Court of the United States, Volume 22

United States. Tax Court - Law reports, digests, etc - 1955 - 1516 pages
...In general. — All the ordinary and necessary expenses paid or Incurred daring the taxable year In carrying on any trade or business. Including a reasonable...condition to the continued use or possession, for purpose* of the trade or business, ef property to which the taxpayer baa not taken or U not taking...
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Hearings

United States. Congress. Senate. Committee on the District of Columbia - 1949 - 1056 pages
...during the taxable year in carrying on any trade or business (except as otherwise provided herein), traveling expenses (including the entire amount expended...business; and rentals or other payments required to be made as a condition to th* continued use or possession, for purposes of the trade or business, of property...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - Law reports, digests, etc - 1945 - 1832 pages
...allowance for salaries or other compensation for personal services actully rendered ; traveling expense* (Including the entire amount expended for meals and...business ; and rentals or other payments required to be ft condition to the continued use or possession, for purposes of the trade or property to which the...
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Reports of the Tax Court of the United States, Volume 32

United States. Tax Court - Law reports, digests, etc - 1960 - 1512 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...; traveling expenses (Including the entire amount expended1 for meals and lodging) while away from home In the pursuit of a trade or business ; * * *...
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The Code of Federal Regulations of the United States of America

Administrative law - 1966 - 664 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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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 704 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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