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COPY 17 January 1950 Copy Mr. David L. Behncke, President Air Line Pilots Association 3145 West 63rd Street Chicago 29, Illinois Dear Dave: The following letter will outline some of the industrial tax deductions that have been in question and have been more or less solved for council #1 in Minneapolis. 1. The Council #1 pilots have been allowed half of their local telpehone bill, plus all long distance calls to trade trips when cancelled out of town or to bid schedules when out of town. The long distance calls are deductible from gross income on page 1, line 1, Dept. of International Revenue Form 1040. 2. All headsets, microphones, chronographs and repairs on same. 3. Periodicals, technical books and all technical equipment are deductible under "Miscellaneous Business Expenses" on page 3, Form 1040. 4. Required physicals come under industrial deductions and not medical. 5. Curricular transportation, not from home to the first point of work, but extra trips to General Offices, Link Trainers, schooling, etc. are allowable deductions. 6. Out-of-town meal expenses. All ordinary and necessary meal expenses and transportation to restaurants where it is illogical to walk (for example, late at night and early morning in New York City, from certain outlying hotels). Meals, in order to be a legal deduction, should be listed meal-by-meal, including tips, not so much per day trip. If a pilot has a meal-by-meal expense account, even though the meals may come to $5.00 or $6.00, if the money was spent it cannot be thrown out. Receipts are not necessary, but an adequate record is necessary. A flat figure can be questioned. The law clearly states that the actual meals are deductible on a flat predetermined figure and, of course, the meal-by-meal record is far more fair.