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Index of Publication 463 - Travel, Entertainment, Gift, and Car ExpensesTOC
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50% limit on meals, 50% limit on meals.
A
Adequate accounting, Adequate Accounting
Independent contractors, Adequate accounting.
Adequate records, What Are Adequate Records?
Advertising:
Signs, display racks, or other promotional material to be used on recipient's business premises, Signs, display racks, or other promotional...
Airline clubs, Airline clubs,
Allowance, See: Reimbursements
Armed forces:
Assigned overseas, Members of the Armed Forces.
Assistance, See: Tax help
Associated entertainment, Associated Test
Athletic clubs, Golf and athletic clubs,
B
Basis of car, Basis.
Bona fide business purpose, Bona fide business purpose.
Box seats at entertainment events, Skyboxes and other private luxury boxes.
Business use of car, Business and personal use.
More-than-50%-use test., More-than-50%-use test.
Qualified business use, Qualified business use.
C
Canceled checks:
As evidence of business expenses, Canceled check.
Car expenses, Car Expenses
Actual expenses, Actual Car Expenses
Business and personal use, Business and personal use.
Combining expenses, Car expenses.
Disposition of car, Disposition of a Car
Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR).
Form 2106, Car expenses.
Mileage rate, See: Standard mileage rate
Taxes paid on car, Taxes paid on your car.
Traffic tickets, Fines and collateral.
Car pools, Car pools.
Car, defined, Car defined.
Casualty and theft losses:
Charitable organizations:
Sports events to benefit, 5 - Charitable sports event.
Commuting expenses, Commuting expenses.
Country clubs, Country clubs,
Cruise ships, Cruise Ships
D
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Depreciation of Car:
Section 179 deduction, Section 179 deduction.
Depreciation of car:
Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate.
Basis, Basis.
Sales taxes, Sales taxes.
Casualty or theft, effect, Casualty or theft.
Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS).
Trade-in, effect, Trade-in., Car trade-in.
Trucks and vans, Trucks and vans.
See also: Section 179 deductions
Directly-related entertainment, Directly-Related Test
Disabled employees:
Documentary evidence, Documentary evidence.
G
Gifts, Gift or entertainment., Gifts
$25 limit, $25 limit.
Combining for recordkeeping purposes, Gift expenses.
Reporting requirements, Gifts.
H
Help, See: Tax help
High-low method:
Introduction, High-low method.
Transition rules, High-low method.
High-low rate method, High-low rate.
Home office, Office in the home.
Hotel clubs, Hotel clubs, and
I
Incidental expenses:
No meals, incidentals only, Incidental-expenses-only method.
Income-producing property, Income-producing property.
Interest on car loans, Interest on car loans.
L
Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes.
Luxury water travel, Luxury Water Travel
M
Main place of business or work, Main place of business or work.
Married taxpayers:
Meals, entertainment-related, A meal as a form of entertainment.
Mileage rate, See: Standard mileage rate
Military, See: Armed forces
Missing children, photographs of, Photographs of missing children.
N
Nonaccountable plans, Nonaccountable Plans
P
Per diem rates:
High-cost localities, High-low method.
High-low method, High-low method.
Standard rate for unlisted localities, High-low method., Regular federal per diem rate method.
Placed in service, cars, Placed in service.
Probationary work period, Probationary work period.
Proving business purpose, Proving business purpose.
Public transportation:
Outside of U.S. travel, Public transportation.
Publications, See: Tax help
R
Recordkeeping requirements, Recordkeeping, Table 5-2 and Table 5-3 are examples of worksheets...
Adequate records, What Are Adequate Records?
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Destroyed records, Destroyed records.
How to prove expenses (Table 5-1), Table 5-1. How To Prove Certain Business Expenses
Reimbursed expenses, Reimbursed for expenses.
Sampling to prove expenses, Sampling.
Three-year period of retention, How Long To Keep Records and Receipts
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Regular federal method:
Reservists:
Transportation expenses, Armed Forces reservists.
Returning excess reimbursements, Returning Excess Reimbursements
Rural mail carriers, Rural mail carriers.
T
Tables and figures:
50% limit determination (Figure A), Figure A. Does the 50% Limit Apply to Your...
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. When Are Entertainment Expenses Deductible?
Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars
Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 2013 MACRS Depreciation Chart      (Use to Figure Depreciation for 2013.)
Transportation expenses, determination of deductibility (Figure B), If you go with the customer to the event,..., Figure B, earlier, illustrates the rules...
Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Travel Expenses You Can Deduct
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
Tax home, determination of, Tax Home
Temporary job assignments, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tools:
Trade association meetings, Trade association meetings.
Trade-in of car, Trade-in., Car trade-in.
Traffic tickets, Fines and collateral.
Transition rules, Transition Rules
High-low method, High-low method.
Regular federal method, Federal per diem rate method.
Trucks and vans:
Depreciation, Trucks and vans.
Transportation workers' expenses, Special rate for transportation workers.
Two places of work, Two places of work.
U
Unions:
Trips from union hall to place of work, Union members' trips from a union hall.
Unrecovered basis of car, How to treat unrecovered basis.
V
Volunteers, Volunteers.
W
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
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