Page "government" Paragraph 650
from
Brown Corpus
Employees deduct expenses of travel, meals and lodging while away from home in connection with the performance of their services as employees.
They also deduct transportation expenses incurred in connection with the performance of services as employees even though they are not away from home.
( See Chapter 12.
) If your employer reimburses you for expenses incurred, you deduct such expenses if they otherwise qualify.
( See Chapter 10.
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