Show I I Income Taxi Tax 0 I oLIt INCOME T TV NO O 10 Traveling e form torm an all Im- Im Important Important im important lIens Item In the returns return ot of many lapa ere The re onue act ot of 1924 provides that thaI traveling Ira ex ec expenses Including railroad fare fares and th the entire amount expended for meals meal and lodging when hen awa front home solely on a trip may be deducted b a II la- la tac tax flaer from gross cross In de determining net nIl Income Upon the tax I Is to be assessed On n a journ Journey for or other than then purposes railroad fares are pi- pi pd expenses expanses nod and the cost coat co t ot of meal meals and lodgings lodging are arc 11 living Ing ex- ex ex Therefore they can not be deducted If It a salesman is not I by his hiB employer for Cor or his hia hl Ira olin J expenses or If It ed Id on a 0 com cons comI commission I mission n with MIth no expense al- al al allow low 10 ince hi his entire traveling I c pones may be b deducted from gios Income It If he lie receives a salary and I Is also repaid for tor or ex expenses pense he should Include In hI his hia I lurn ic-lurn e- e turn lurn of gloss goss gio s Income the amount of and ma may deduct such expenses A salesman receiving a and anI an all allowance for tor meals and lodging should Include tho allow allowance allowance allowance ance in gross gros Income from may moy be deducted the cost of ot meide meah and lodging Only such traveling tra expenses as asare asaro are and necessary In Inthe Inthe Inthe the conduct of ot the business and di dl 1 directly attributable to It U may bo be de rte dueled ducted Examples are arc pal for tor the use ue of oC a sample room or orthe orthe orthe the hire of vehicles chIdes s used In cu customers A lOr claim claiming IIII a deduction llon for tra traveling expenses expense S must attach to 10 hI his return a statement showing the tho nature of ot the In asich 1111 engaged number of ot das a away from home homo during Ih the lealon eni edl edlon enion on account of ot business amount of ot expenses e Incident to meals and lodging while absent from home on b total amount of ot othel othe expenses t incIdent to travel and claimed as a a deduc deduc- deduction deduction tion Among Ih the other othor expenses ar are aro tips which are held to 10 bi b n a apart part of traveling expenses exp provid pr provided ed they are reasonable In amount Claims Claim for tor or must bo Lo substantiated hon whon ro- ro ri by the CommissIoner loner of ot In Internal Internal Int Revenue by show showing ing ins In dI th the amount and na nature na- na nature ture lure of ot the lh expenses incurred Suburbanites Suburbanite who commute lally from lh their lr homes homo lo 10 Ih their lr places place a of business bulnes are not fI permitted to 10 de do- do de 1 duet duct the th coat coal of ot transportatIon It heln being a II personal expense |