Temporary work location definition still unclear
Article Abstract:
The definition of temporary work location remains unclear. Generally, commuting expenses are not deductible, except in traveling to a temporary job site. The Tax Court decided in 'Waters' that costs incurred for business trips to temporary job location comfortably beyond the residence of the taxpayer are deductible. In Rev. Rul. 190, the IRS took the same stance. However, the Tax Court reversed its position in its decision in 'Turner,' making the temporary job site expenses not deductible. The IRS then issued Rev. Rul. 76-453 which took the 'Turner' position of the Tax Court. Because the ruling was actively opposed, it was not enforced and remains to be tackled by Congress. Meanwhile, both the Tax Court and the IRS adhere to the position taken in Rev. Rul. 190, allowing deductibility of costs incurred from travelling to temporary work location. This is just one of the many issues that need to be resolved in the area of commuting taxation.
Publication Name: Taxation for Accountants
Subject: Business
ISSN: 0040-0165
Year: 1995
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Still a girl's best friend
Article Abstract:
Well-tailored designs and elegant simplicity that bespeak quality and variety for different budgets have made Tiffany and Co an enduring tradition in the jewelry business. After faltering in the middle of the 20th century, the firm has regained its stature by hiring some of the best designers in jewelry and putting wit in its window displays. This renewal on the part of the company had made it synonymous with aesthetics and good taste. At the same time, the refurbished image has continued to attract customers from all walks of life enhancing Tiffany and Co's accessibility.
Publication Name: I.D.
Subject: Business
ISSN: 0894-5373
Year: 1999
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