Article Date:
June 2011

Word Count:



Deduct That Convention in Paris



I want to deduct my trip to a convention in Paris, France. What is my major hurdle?

(E.L., Bradenton, Fla.)




Section 274(h)(1) is the major hurdle.1 Under this section, you may deduct the trip to the Paris convention if2



the convention is directly related to your trade or business, and


it is as reasonable to hold the convention in Paris as it would be to hold the convention in Chicago.


Directly Related


The term “directly related” is defined in the IRS’s entertainment regulations, but it is ... Log in to view full article.

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