From our private database of 44,400+ case briefs, written and edited by humans—never with AI.
Revenue Ruling 99-7
Internal Revenue Service
1999-1 C.B. 361 (1999)
Facts
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
Issue
Holding and Reasoning ()
What to do next…
Here's why 705,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 44,400 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
