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It is clear, therefore, that both respondent and this Court
have for many years consistently reduced computed tip income by
the amount of the tips a waiter or waitress shared with busboys,
bartenders, and similar employees. There is no specific
discussion in any case we have found of why this is a necessary
adjustment to the amount of tips placed on charge slips or left
services by the taxpayer as an employee.
(2) Trade and business deductions of employees.--
(A) Reimbursed expenses.--The deductions
allowed by part VI (sec. 161 and following) which
consist of expenses paid or incurred by the
taxpayer in connection with the performance by him
of services as an employee, under a reimbursement
or other expense allowance arrangement with his
employer.
(B) Expenses for travel away from home.--The
deductions allowed by part VI (sec. 161 and
following) which consist of expenses of travel,
meals, and lodging while away from home, paid or
incurred by the taxpayer in connection with the
performance by him of services as an employee.
(C) Transportation expenses.--The deductions
allowed by part IV (sec. 161 and following) which
consist of expenses of transportation paid or
incurred by the taxpayer in connection with the
performance by him of services as an employee.
(D) Outside salesmen.--The deductions allowed
by part VI (sec. 161 and following) which are
attributable to a trade or business carried on by
the taxpayer, if such trade or business consists
of the performance of services by the taxpayer as
an employee and if such trade or business is to
solicit, away from the employer's place of
business, business for the employer.
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Last modified: May 25, 2011