AICPA Comments on Form 3520-A and Form 3520
Guidance is needed on what constitutes "substantial administrative or management functions" for the purpose of allowing the home office deduction. 2. Guidance is needed regarding related travel deductions under section 162, particularly with respect to the Soliman case, the Walker case, Rev. Rul. 90-23, Rev. Rul. 94-24, and Notice 93-12. ................
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