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CURRENT
IT 3988, 1950-1-13269 (p. 2)
......amounts expended by nurses, railway trainmen and surgeons ..... uniforms which are not adaptable to ordinary wear ..... are deductible.

Mim 6463, Jan. 17, 1950
..... uniforms to be deductible ..... must be specifically required as a condition of employment and not be of a type adaptable to general or continued usage ..... take the place of ordinary clothing.

PRIOR

G.C.M. 19662, 1938-1 CB118
..... clothing may not replace regular clothing .....

Paragraphs 146265 and 1462655, Tax Court Decisions (CCH)
..... required uniforms ..... were not worn except when on duty.

Wildman, 5TCM712, Dec. 15,341(M)
..... cost of and cleaning services for ..... railroad conductor ..... deductible.