I know this was discussed on the board, but I can't find under Search. Client wants to take meals while on 24 hour duty. I've looked in several places and on line, but havn't found a clear answer yet. Any thoughts or do you know where it is on the board?
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JG -
QF discussion
Gene V posted this on the QF board:
352.18 Firemen. The cost of meals incurred by a fireman while on duty at a firehouse or station is not a deductible business expense, even though he is on a 24-hour shift during which he must remain at the firehouse overnight and cannot leave his station for meals or is assigned on different days to different locations within the same general area. (Sec. 262, ’86 Code.)
Rev. Rul. 56-49, 1956-1 C.B. 152. Code.)
Rev. Rul. 77-80, 1977-1 C.B. 36.
352.19 Firemen; organized meals. Payments to an organized mess that are required of a fireman by his immediate superiors at the fire station, irrespective of whether the fireman leaves his assigned duty station during the normal 24-hour shift and actually participates in the mess, are expenses directly and proximately related to the active conduct of the fireman’s trade or business and are deductible under section 162(a).
Robert E. Cooper, 67 T.C. 870, Nonacq., 1978–1 C.B. 2; Richard R. Sibla, 68 T.C. 422, Nonacq., 1978-1 C.B. 3. -
firemens organized meals
The post by Jesse refers to 352.19 for firemens organized meals. Notice that these
two cases mentioned were Nonacq. which means that IRS does NOT agree and will
NOT allow the deduction to others.Comment
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Ty
Thank you Jesse and Dyne.JGComment
Comment