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Boe 401 A2 Rev 108 Form

Boe 401 A2 Rev 108 Form

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Instructions and help about Boe 401 A2 Rev 108

section 162 of the tax code allows a deduction for ordinary and necessary business expenses incurred in carrying on any trade or business the united states tax court considered what it means to carry on a business in the 1953 case of morton frank versus commissioner before world war ii morton frank worked for numerous prominent newspapers during the war morton served in the navy after his discharge morton and his wife agnes decided to purchase and operate either a newspaper or a radio station at the end of november of 1945 the franks began a trip throughout the united states to examine potential newspapers and radio stations their search took them from delaware to california and except for one extended stay in phoenix arizona the franks didn't call anywhere home one year later the finally purchased an ohio newspaper the canton economist throughout their travels the francs incurred significant travel communication and legal expenses on their 1946 income tax return the franks ded

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