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allowance of the cost and maintenance of pilot uniforms, it is necessary that two conditions be observed; first, the uniform must be required to be work by the pilot while on duty, as a condition of his employment; and second, the uniform must not be adaptable to general wear outside of the pilot's employment to the extent that it may be said to replace the pilot's regular clothing.

3. Cost of Technical Books. Periodicals, Aeronautical Maps, Etc.

The foregoing items are ordinary and necessary expenses incident to the profession of the pilots, and accordingly are allowing deductions under "Miscellaneous Business Expenses" on Page 3 of Form 1040.

4. Telephone Expenses

Ordinary and necessary telephone expenditures incurred by the pilot which are incident to his employment are allowable deductions. Expenditures of this nature include long-distance phone calls for the purpose of trading trips cancelled out of town, of the bidding of scheduled when out of town.

5. Miscellaneous Allowable Deductions

Expenditures for curricular transportation, this is extra trips to general offices, link trainers, and training classes are allowed deductions. In this connection, it should be noted that transportation expenses incurred by a pilot in going to and from work are not generally deductible. In addition to the foregoing, the cost of the CAA required physical examinations are an allowable deduction. These are not considered as medical expenses, but rather are considered as an industrial deduction. Dues paid to the Air Line Pilots Associated as well as assessments made for the purpose of unemployment benefits are, of course, recognized as an allowable deduction for income tax purposes.

The foregoing allowable deductions are those which are peculiar to the piloting profession alone. In addition to these deductions, pilots are, of course, entitled to those deductions which are generally allowable to all tax payers, such as extraordinary medical expenses, health and accident and hospitalization insurance premiums, interest payments, casualty losses not compensated for by insurance or otherwise, etc. The pilot should, in all cases wherein an extraordinary and unusual and questionable expenditure is being claimed, consult competent tax counsel.