Home » Posts tagged "Away"

What Constitutes as “travel Away From Home”?

When it comes to business travel, expenses, and deductions, I am frequently asked “What constitutes travel away from home and why is it important?”

In order for certain business travel expenses to be deductible, you must be traveling “away from home.” There are actually two parts to this question. The first is, “Where is my tax home?” The second is, “What constitutes being ‘away’ from home?”

Your tax home is a facts and circumstances question. That is, each person’s tax home will be different, not just depending on location of the person’s residence, but depending on the person’s circumstances. For most of us, our tax home is where we live full time. But there are many circumstances where this is not clear. For example, where is a full-time student’s tax home? Is it his permanent address with his parents or his temporary address while at school nine months during the year?

]]>

Or, what happens if you don’t really have a permanent residence? This was the situation in a case several years back where a traveling salesman traveled so much that the IRS and the court concluded that he did not even have a tax home.

Then, we have the question of how far do we have to travel to be “away” from our tax home? Is an hour across town sufficient? What about going 50 miles away to a neighboring town? There are many court cases discussing this question. One court suggested that a taxpayer had to go beyond the metropolitan area in which he lived in order to be “away.” Another court said that the taxpayer had to go into another county.

Finally, how long do you have to be away in order to qualify as “away” for tax purposes? The courts and the IRS generally have held that if you need to stay overnight to rest because of the work and the distance, then you are “away.” But, if you can reasonably go to and from the location in a single day without rest, you are not away from home.

Why is this important? If you are away from home, your meals and lodging are deductible so long as they are ordinary and necessary to your business. Meals are always deductible if you have a business purpose for the meal, specifically if you are eating with a business associate or client. But what if you are eating alone? Then, you have to be traveling away from home for the meal to be deductible. Even lodging is only deductible if you are away from home.

Since everyone’s situation is different, if you have a question about whether your trip is away from home, I suggest you contact your tax coach to get help.

Tom Wheelwright is not only the founder and CEO of Provision, but he is the creative force behind Provision Wealth Strategists. In addition to his management responsibilities, Tom likes to coach clients on wealth, business, and tax strategies. Along with his frequent seminars on such strategies, Tom is an adjunct professor in the Masters of Tax program at Arizona State University. For more information, please visit http://www.provisionwealth.com

Article from articlesbase.com

What part of the Constitution allows the president to get away with NOT enforcing laws?

Question by Dem Stranded on Broken Escalator: What part of the Constitution allows the president to get away with NOT enforcing laws?
It seems like presidents pick and choose which laws they will enforce — such as illegal immigration, pot laws in CA, etc.

I’m not saying that these are good or bad laws. I’m just curious whether, if you become president, you have the right to ignore laws you don’t like and do you get that right from the Constitution.

Example. Assume 0bamacare specifically says that illegal immigrants can’t get 0bamacare. But, 0bama decides he won’t enforce that law. Is that his right since he in supposedly President?

Best answer:

Answer by ndnqt1966
Seriously…..do you really think 0bama or anyone in his administration gives a second thought to the Constitution? Even Pelosi believes that as long as the Constitution doesn’t say you can’t do something….that it is still constitutional to do….

Give your answer to this question below!

Wayne Madsen Reports BP Orders Press Away from Gulf via Janet Napolitano on Alex Jones Tv 1/3

Alex talks with investigative journalist Wayne Madsen about Obama administration corruption and the BP Gulf oil scandal. www.waynemadsenreport.com BP and Coast Guard Threaten to Arrest Journalists for Covering Oil Polluted Shoreline in Louisiana Kurt Nimmo www.infowars.com May 20, 2010 The US Coast Guards motto is Semper Paratus, Latin for Always Ready or Always Prepared. In the case of BPs Gulf oil disaster, the Coast Guard is apparently always prepared to prevent the media from covering Louisianas oil-soaked Gulf shoreline. CBS journalists were threatened with arrest by BP contractors and the Coast Guard when they attempted to film the beach. This is BPs rules, its not ours, someone aboard the boat said. In other words, BP is running the show, not the Coast Guard and the government. Karl Burkart, writing for Mother Jones, reports numerous, unconfirmed reports of cameras and cell phones being confiscated, scientists with monitoring equipment being turned away, and local reporters blocked from access to public lands impacted by the oil spill. But wait, writes Burkart, isnt that a public beach? From my viewpoint, it looks as if the Coast Guard has been given direct orders to protect BPs PR interests above safety concerns over air and water quality, above the outcries of local governments in need of aid, and (worst of all) above the need for the American public to be informed about what is really going on in the Gulf. On May 7, Wayne Madsen, writing for Oil Price, reported

Some More of our Freedoms Being Chipped Away

This article is a compilation of some quotes from a much larger article (source below), along with commentary from the publisher of ‘elf Expressions Ezine.

“Most Americans are totally unaware of a relentless, 20-year campaign by the United Nations to gain control over land use around the world. Many people believe that the U.N. is a distant, benevolent do-good organization that is expensive, but which has no direct effect on America. Nothing could be further from the truth!”

“Implementation of the U.N.’s land use philosophy is well under way in America, and is now being accelerated through the use of the “collaborative process” using stakeholder councils. The 1973 Endangered Species Act has been expanded administratively to now cover not only endangered species, but the habitat which a listed species may wish to use—even though the habitat may be privately owned. This policy breathes life into the GBA recommendation to extend legal rights to biodiversity. It, in fact, clarifies ‘the principle that biodiversity is not available for U.N.-controlled human use.'”

Read the entire article about the U.N. and property rights at http://sovereignty.freedom.org/p/land/unproprts.htm

“To the framers of the U.S. Constitution, property was as sacred as life and liberty. The inalienable right to own—and control the use of—private property is perhaps the single most important principle responsible for the growth and prosperity of America. It is a right that is being systematically eroded.

“Private ownership of land is not compatible with socialism, communism, or with global governance as described by the United Nations. Stalin, Hitler, Castro, Mao all took steps to forcefully nationalize the land as an essential first step toward controlling their citizens. The U.N., without the use of military force, is attempting to achieve the same result.”

Now get this . . . read the official land policy of the United Nations (and this is just the preamble):

“Land . . . cannot be treated as an ordinary asset, controlled by individuals and subject to the pressures and inefficiencies of the market. Private land ownership is also a principal instrument of accumulation and concentration of wealth and therefore contributes to social injustice; if unchecked, it may become a major obstacle in the planning and implementation of development schemes. The provision of decent dwellings and healthy conditions for the people can only be achieved if land is used in the interests of society as a whole. Public control of land use is therefore indispensable . . . ”

This is a quote from only one of the recommendations of various country members participating in this travesty: “Public ownership or effective control of land in the public interest is the single most important means of . . . achieving a more equitable distribution of the benefits of development whilst assuring that environmental impacts are considered.”

“Excessive profits resulting from the increase in land value due to development and change in use are one of the principal causes of the concentration of wealth in private hands. Taxation should not be seen only as a source of revenue for the community [read government] but also as a powerful tool to encourage development of desirable locations, to exercise a controlling effect on the land market and to redistribute to the public at large . . . ”

“The unearned increment resulting from the rise in land values resulting from change in use of land, from public investment or decision or due to the general growth of the community must be subject to appropriate recapture by public bodies.

“Past patterns of ownership rights should be transformed to match the changing needs of society and be collectively beneficial.”

[“Collectively” is a typical communist term.]

All of this has its basis in the environmental protection arena, whose original intentions were inherently good. Like most every other bureaucracy (governmental or not), however, it has been overdone, exploited, and is far out of proportion to its original intent.

“Propaganda about the loss of biodiversity and the threat of global warming has become rampant from the U.N. on down through all kinds of non-governmental bureaucracies.

“The U.N. also wants to “Encourage the principle of delegating policy-making to the lowest level of public authority consistent with effective action and a locally driven approach.

“Between 1976 and 1992 a new strategy for land use control was devised. It is subtle, sinister, and successful. Read again “Encourage the principle of delegating policy-making to the lowest level of public authority consistent with effective action and a locally driven approach.”

The reference to “public authority” is not to elected city councils or county commissions. No! The reference is to newly constituted “stakeholder councils” or other bodies of “civil society” that consist primarily of professionals functioning as representatives of non-governmental organizations (N.G.O.s) affiliated with national and international N.G.O.s accredited by the United Nations! This strategy is becoming increasingly effective.

You also need to read some other documents produced by the Earth Summit, which directly affect private property rights and land use, e.g., the Convention on Biological Diversity, which authorized the production of the Global Biodiversity Assessment (G.B.A.).

“The G.B.A. is a massive 1,140-page document that supposedly provides the “scientific” basis for implementing the Convention on Biological Diversity and other environmental treaties. It discusses land use extensively (approximately 400 pages). Some of the more poignant revelations:

“Property rights are not absolute and unchanging, but rather a complex, dynamic, and shifting relationship between two or more parties, over space and time.”

“The legal approach to this U.N. view of property rights is discussed in Section 11.3.3.2 (pages 786-787):

“Plants and animals are objects whose degree of protection depends on the value they represent for human beings. Although well intentioned, this specifically anthropocentric view leads directly to the subordination of biological diversity, and to its sacrifice in spite of modern understanding of the advantages of conservation. “We should accept biodiversity as a legal subject and supply it with adequate rights. This could clarify the principle that biodiversity is not available for uncontrolled human use. Contrary to current custom, it would therefore become necessary to justify any interference with biodiversity, and to provide proof that human interests justify the damage caused to biodiversity.”

Now listen to this: “Under the U.N.’s concept of land and resource management, the owner is not even considered as one who may have a right to determine how his land is to be used. It is a higher authority that represents the “community” to whom “proof” must be offered that a proposed use is justified. This process effectively separates the right of ownership from the right of use . . . And who, exactly, is this “higher authority” to whom proof must be presented? The authority envisioned by the U.N. is not local elected officials, but rather local “stakeholder councils” dominated by N.G.O. professionals.”

The election process and representative government created by the U.S. Constitution is clearly unacceptable to these power mongers, which want “civil society” [read: N.G.O. dominated stakeholder councils] “to become the local authority for not only land use decisions, but for a variety of other policy decisions as well.

“Implementation of the U.N.’s land use philosophy is well under way in America, and is now being accelerated through the use of the “collaborative process” using stakeholder councils. The 1973 Endangered Species Act has been expanded administratively to now cover not only endangered species, but the habitat which a listed species may wish to use—even though the habitat may be privately owned. This policy breathes life into the G.B.A. recommendation to extend legal rights to biodiversity. It, in fact, clarifies ‘the principle that biodiversity is not available for uncontrolled human use.’

“Sustainable communities are essential to the concept of land use and resource management envisioned by the Global Biodiversity Assessment and required by the Convention on Biological Diversity.

“Ultimately, if the U.N. plan is realized, at least half of the land area of North America will be converted to wilderness, off limits to human beings. An additional 25% will be controlled by government in collaboration with “civil society” in which individuals will have to prove that a proposed use will not harm biodiversity. Humans are to be relocated into “sustainable communities” that are described as “islands of human habitat” surrounded by natural areas.

“It is now clear that the U.N.’s land use policies, though refined over time, have had a predetermined objective from the very beginning. That objective—as bizarre as it may sound—is to place all land and natural resources under the ultimate authority of the U.N.

“Sadly, American policy has failed to honor the Constitutional commitment to life, liberty, and property. The next four years in America may well be the historic watershed which will be seen by future generations as the point from which the blessings of freedom were shared with the entire world, or the point from which the world began its descent into global tyrrany.”

Well, doesn’t this just make your day? The Government is messing with our basic freedoms guaranteed by our U.S. Constitution, i.e., freedom of speech, freedom of religion, freedom to keep and bear arms, freedom to assemble peaceably, the freedom to be secure in our persons, houses, papers, and effects, against unreasonable searches and seizures,

[Emphases added]

You may reprint the above article with this info intact:

Article penned by Mary Wilkey, publisher of ‘elf Expressions Ezine:

http://elfexpressionsezine.com

To subscribe, email sub@elfexpressionsezine.com?subject=subscribe