A bill to require the Internal Revenue Service to follow Frederick Against the United States in the administration of the Internal Revenue Code of 1954 with respect to transportation expenses.

Summary

Requires the Internal Revenue Service, in any determination of whether employment is temporary or indefinite for purposes of deducting traveling expenses, to consider the decision in Frederick v. United States, which directed that the taxpayer's prospects for continued employment away from home, and not merely the duration of such employment, be examined.

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1 official file

• Introduced in House

  summary · EN · 24 January 1985

  Open at official source

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