However, she was seeking employment in New York City where the number of positions available was limited and the competition for those positions intense. Section 162 allows taxpayers to deduct aquot;all the ordinary and necessary expenses paid or incurred in the taxable year in ... For the purposes of the child care credit, the activities of Mary Smith as a research assistant should be considered theanbsp;...
|Title||:||IRS Practice and Procedure Manual|
|Author||:||Michael I. Saltzman, Alan W. Saltzman|
|Publisher||:||Warren Gorham & Lamont - 1991|