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In Determining Whether Travel Expenses Are Deductible,a General Rule Is

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In determining whether travel expenses are deductible,a general rule is that if a person is reassigned for an indefinite period,the individual's tax home shifts to the new location and travel expenses are not deductible.


Definitions:

Epidermis

Outer portion of the skin formed of epithelial tissue that rests on or covers the dermis.

Germ Layer

One of the three primary layers (ectoderm, mesoderm, endoderm) in early embryonic development from which all tissues and organs develop.

Ectoderm

The outermost layer of cells or tissue of an embryo in early development, giving rise to the outer layer of the skin, central and peripheral nervous systems, eyes, inner ear, and many connective tissues.

Self-Defense

The legally recognized privilege to protect oneself or one’s property against injury by another. The privilege of self-defense protects only acts that are reasonably necessary to protect oneself or one’s property.

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