What are the guidelines regarding the deductibility of luxury water travel (e.g., cruise ship) for business purposes?

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What are the guidelines regarding the deductibility of luxury water travel (e.g., cruise ship) for business purposes? Refer to Chapter 1 of IRS Publication 463.
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South Western Federal Taxation 2015

ISBN: 9781305310810

38th Edition

Authors: William H. Hoffman, William A. Raabe, David M. Maloney, James C. Young

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