...Stat. 973, 976.) AMENDMENTS 1962— Subeec. (a) (2). Pub. L. 87-834, S4(b). substituted "(Including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances) " for "Including the entire amount expended for meals and lodging) ." Subsec. (e). Pub. L. 87-834,...

...Stat. 973, 976.) AMENDMENTS 1962 — SUbsec. (a) (2). Pub. L. 87-834, §4(b), substituted "(Including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances)" for "Including the entire amount expended for meals and lodging) ." SUbsec. (e) . Pub. L. 87-834. 5...

...taxable income are "traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or...necessary, (2) they must be incurred while away from home, and (3) they must be incurred in pursuit of a trade or business. See Commissioner v. /. N. Flowers,...

...1962-3, 111, at 126, provides for the deduction, as business expenses, of traveling expenses (including amounts expended for meals and lodging other than...while away from home in the pursuit of a trade or business. Only such traveling expenses as are reasonable and necessary in the conduct of the taxpayer's...

...traveling expenses (in•-luding amounts expended for meals and lodging other than amounts v. lii^h are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business. Section 1.162-1 (a) of the Income Tax Regulations provides, with frtJiin exceptions not here...

..."(including the entire amount expended for meals and lodging)" and inserting in lieu thereof "(including amounts expended for meals and lodging other than...are lavish or extravagant under the circumstances)". (c) EFFECTIVE DATE. — The amendments made by this section shall apply with respect to taxable years...

...the taxable year (including amountexpended for meals and lodging other than amounts which are lavisli or extravagant under the circumstances) while away from home in the pursuit of a trade or business. The rent in the instant case is a personal, living, or family expenst the deduction of which...

...taxable income are "traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or...necessary, (2) they must be incurred while away from home, and (3) they must be incurred in pursuit of a trade or business. See. Commisnoner v. /. N. Flowers,...

...for the deduction of ordinary and necessary business expenses including "travel expenses (including amounts expended for meals and lodging other than...while away from home in the pursuit of a trade or business." On the basis of this statutory language the Service by rulings has developed certain general...

...salaries or other compensation for personal services actually rendered; (2) traveling expenses (including amounts expended for meals and lodging other than...while away from home in the pursuit of a trade or business; and (3) rentals or other payments required to be made as a condition to the continued use...