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The following if a brief summarization of those items which are deductible by an air line pilot as a result of expenses incurred by the pilot, and which are treated as necessary and ordinary expenses incident to his profession. It should be borne in mind that the extent of the deduction is more or less limited to expenses which can be classified as "ordinary", that is, expenses which are "usual" to the profession. The extent of the deduction is also limited to those expenses which are "necessary" to the profession. The items which have been ruled deductible by the Commissioner, or which are generally held by the agents to be deductible items for income tax purposes by pilots are as follows: 1. Out-of-Town Meal Expenses Meal expenses incurred by the pilot while out of town, such as on lay-overs, etc, which are ordinary and necessary expenses, are deductible to the extent to which the pilot is not reimbursed for such expenses by his Company. If the pilot is partially reimbursed for these expenses, he may claim the difference between the amount of expense actually incurred and the amount of the reimbursement. He must, of course, include in his adjusted gross income, the amount of the reimbursement. The extent to which out-of-town meal expenses will be allowed as a deduction by the Bureau of Internal Revenue will be determined by what is considered an ordinary and necessary meal expense. Obviously, this amount will vary in different localities, and in some instances may very as a result of the particular hour in which the meal is purchased. In all cases, the extent of the deduction, and its allowability generally, is a question of fact, which the pilot must be prepared to substantiate. In this regard, although actual receipts for the expense incurred need not be kept for substantiation, the pilot must keep an adequate daily record of these expenses, listing them meal by meal including tips, not merely so much per day per trip. Otherwise the Bureau can elect to allow the deduction in accordance with a flat pre-determined figure which it considers normal generally. Allowing the actual expense incurred, although it entails record keeping by the pilot, obviously is much more fair and equtiable. 2. Cost and Maintenance of Flying Paraphernalia, Uniforms, Etc. Expenses incurred by the pilot as a result of the purchase of headsets, microphones, chronographs, traveling bags, brief cases, sun glasses, and Company uniforms are proper items from deduction. In addition to the original cost of such foregoing items, the pilot is also entitled to deduct the expense of necessary repairs and maintenance of such articles. With respect to the -1-