Chapter 2 Deductions for employee’s expensesC1

1. Introduction
2. General rule for deduction of employee’s expenses
3. Travel expenses
4. Fees and subscriptions
5. Employee liabilities and indemnity insurance
6. Expenses of ministers of religion
7. Agency fees paid by entertainers
8. Special rules for earnings with a foreign element
9. Disallowance of business entertainment and gifts expenses
10. Other rules preventing deductions of particular kinds