Comp SM_Ch09 - CHAPTER 9 DEDUCTIONS: EMPLOYEE AND...

Info iconThis preview shows pages 1–5. Sign up to view the full content.

View Full Document Right Arrow Icon
CHAPTER 9 DEDUCTIONS: EMPLOYEE AND SELF-EMPOYED-RELATED EXPENSES SOLUTIONS TO PROBLEM MATERIALS Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 1 Employed versus self-employed: comparison of consequences Unchanged 1 2 Employer-employee relationship: key factors New 3 Transportation expenses: commuting to second job New 4 Issue ID Unchanged 4 5 Issue ID Unchanged 5 6 Meaning of away from home Unchanged 6 7 Determining the tax home Unchanged 7 8 Temporary assignment and effect on tax home New 9 Establishing a tax home Unchanged 9 10 Convention: spouse accompaniment Unchanged 10 11 Travel as an education expense deduction Unchanged 11 12 Foreign travel: determining business portion Unchanged 12 13 Moving expenses: effect of no satisfaction of time test Unchanged 13 14 Moving expenses and expatriates Unchanged 14 15 Issue ID New 16 Qualified tuition and related expenses deduction: phase-in of maximum dollar amounts New 17 Exception to the cutback adjustment New 18 Application and nonapplication of the cutback rule Unchanged 18 19 Issue ID New 20 Issue ID Unchanged 20 21 Office in the home deduction: classification of expenses Unchanged 21 22 Other employee expenses: educator expenses Unchanged 22 23 Issue ID Unchanged 23 9-1
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
9-2 2005 Comprehensive Volume/Solutions Manual Status: Q/P Question/ Present in Prior Problem Topic Edition Edition 24 Various types of retirement plans distinguished Unchanged 24 25 Travel and entertainment expenses: substantiation requirements New 26 Reimbursed expenses Unchanged 26 27 Education expenses: leave of absence; new trade or business New 28 Issue ID Unchanged 28 29 Moving expenses: retirement dilemma Unchanged 29 30 Examples of miscellaneous itemized deductions subject to the 2% floor Unchanged 30 31 Commuting expense and second job New 32 Commuting expense and transportation between work stations Unchanged 32 * 33 Depreciation and automatic mileage method New * 34 Travel and pleasure combined Unchanged 34 35 Travel in temporary assignment New * 36 Business convention New * 37 Foreign travel: determining business/pleasure portions New 38 Foreign travel: determining business/pleasure portions Unchanged 38 * 39 Moving expenses New * 40 Education expenses Unchanged 40 41 Qualified tuition and related expenses under § 222 Modified 41 * 42 Business meals and exception to usual cutback adjustment; nonaccountable plan New * 43 Business entertainment New 44 Business gift Unchanged 44 * 45 Home office expenses Unchanged 45 46 Partially reimbursed expenses Unchanged 46 47 Partially reimbursed expenses New * 48 Partially reimbursed expenses Modified 48 * 49 Miscellaneous employee expenses Modified 49 * 50 Cumulative New * 51 Cumulative Modified 51 Research Problem 1 Deductibility of education that requires travel Unchanged 2 Business gifts: public policy aspects Unchanged 3 Internet activity New
Background image of page 2
Deductions: Employee and Self-Employed-Related Expenses 9-3 *The solution to this problem is available on a transparency master.
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
9-4 2005 Comprehensive Volume/Solutions Manual CHECK FIGURES 31.a. 6,250 miles.
Background image of page 4
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

Page1 / 27

Comp SM_Ch09 - CHAPTER 9 DEDUCTIONS: EMPLOYEE AND...

This preview shows document pages 1 - 5. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online