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appropriate measure (mileage may be used in the case of
automobiles), (2) the time and place of the expenditure or use,
(3) the business purpose of the expenditure or use, and (4) the
business relationship to the taxpayer of each expenditure or use.
"Listed property" includes any passenger automobile and "any
other property used as a means of transportation". Sec.
280F(d)(4)(A)(i) and (ii). Generally, a passenger automobile is
any 4-wheeled vehicle made for use on public roads, weighing less
than 6,000 pounds. Sec. 280F(d)(5)(A). Property used as a
"means of transportation" includes trucks and any other vehicle
for transporting persons or goods. Sec. 1.280F-6T(b)(2),
Temporary Income Tax Regs., 49 Fed. Reg. 42713 (Oct. 24, 1984).
Because petitioner's pickup truck falls within the definition of
listed property,2 expenses for its use must meet the
substantiation requirements of section 274(d)(4).
To meet the adequate records requirements of section 274, a
taxpayer must maintain some form of records and documentary
evidence that in combination are sufficient to establish each
element of an expenditure or use. Sec. 1.274-5T(c)(2), Temporary
Income Tax Regs., 50 Fed. Reg. 46017 (Nov. 6, 1985). A
contemporaneous log is not required, but corroborative evidence
2Sec. 1.274-5T(k)(7), Temporary Income Tax Regs., 50 Fed.
Reg. 46035 (Nov. 6, 1985), specifically includes pickup trucks
and vans within the substantiation requirements of sec. 274(d)
unless it has been modified to exclude more than de minimis
personal use. Petitioner made no such showing.
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