A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of expenses in attending foreign conventions.

Summary

Amends the Internal Revenue Code to allow a deduction for business expenses allocable to attendance at an unlimited number of foreign conventions or meetings held outside the North American area if the taxpayer establishes that any such meeting is directly related to the active conduct of his trade or business and that it is more reasonable for such meeting to be held outside the North American area than within it.

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Documents

2 official files

• Reported to House with amendment(s)

  summary · EN · 3 October 1978

  Open at official source

• Introduced in House

  summary · EN · 23 September 1977

  Open at official source

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