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(d), 67(a) and (b). The deduction for business expenses under
section 162 is not enumerated in section 67(b) and thus is
included in miscellaneous itemized deductions. Sec. 67.
The Commissioner has ruled that an individual who is a
statutory employee under section 3121(d)(3), which relates to
employment taxes, is not an employee for purposes of sections 62
and 67, and, therefore, a statutory employee under section
3121(d)(3) is not subject to the section 67(a) 2-percent
limitation for expenses incurred by such employee in the
performance of services as an employee. Rev. Rul. 90-93, 1990-2
C.B. 33. Thus, an individual who is a statutory employee under
section 3121(d)(3) is allowed to deduct expenses from gross
income that otherwise would be subject to the 2-percent
limitation of section 67(a).
An employee for employment tax purposes is defined in
pertinent part by section 3121(d) as follows:
SEC. 3121(d). Employee.–-For purposes of this
chapter, the term "employee" means--
(1) any officer of a corporation; or
(2) any individual who, under the usual
common law rules applicable in determining the
employer-employee relationship, has the status of
an employee; or
(3) any individual (other than an individual
who is an employee under paragraph (1) or (2)) who
performs services for remuneration for any person
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