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Index of Publication 463 - Travel, Entertainment, Gift, and Car ExpensesTOC
A
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...
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,
C
Canceled checks:
As evidence of business expenses, Canceled check.
Car expenses:
Actual expenses, Actual Car Expenses
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.
Casualty and theft losses:
Charitable organizations:
Sports events to benefit, 5 - Charitable sports event.
D
Daily business mileage and expense log (Table 6-2), Table 5-2. Daily Business Mileage and Expense Log      Name:
Depreciation of Car:
Directly-related entertainment, Directly-Related Test
Disabled employees:
G
Gifts, Gift or entertainment., Gifts
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
L
Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes.
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:
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.
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
Tools:
Trade-in of car, Trade-in., Car trade-in.
Traffic tickets, Fines and collateral.
Trucks and vans:
Depreciation, Trucks and vans.
Transportation workers' expenses, Special rate for transportation workers.
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.
W
Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM
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