201600226-I

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While a taxpayer using the standard meal allowance (per diem) method does not have to keep records of actual costs, the taxpayer must still establish the time, place and business purpose of the travel. Only one-half of the per diem allowed for meals and incidental expenses may be deducted.

Decision Date: 
2016-11-06 00:00:00
Tags: 
Hearing
PDF File: 
PDF icon DECISIONS_INDIV_2016_201600226-i.pdf
Category: 
Individual Income Tax