Revenue Ruling 99-7
Internal Revenue Service
1999-1 C.B. 361 (1999)
Under the Internal Revenue Code and federal income-tax regulations, a taxpayer’s costs of commuting between the taxpayer’s residence and the taxpayer’s place of employment generally were considered nondeductible personal expenses. By contrast, the taxpayer’s costs of traveling between one business location and another business location generally were deductible. In 1999, the Internal Revenue Service issued a revenue ruling specifying three circumstances in which a taxpayer’s daily transportation expenses incurred in going between the taxpayer’s residence and a work location would be deductible.
Rule of Law
Holding and Reasoning ()
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