>> I'm just saying that if you are being 100% honest 

You've got to be kidding, right? Who can be 100% honest with the IRS? Their 
rules are conflicting and obtuse. Even the best tax lawyer can't say for 
certain what is and what isn't allowed. They can just give guidance on what 
they believe will pass and that's it.

The best advice I've ever had (and had this from several people) is use the 
"required and necessary" rule when deciding to buy or deduct something for 
business. If it's both "required and necessary" for your business, then it's 
a very good bet it will pass muster. If it only meets one of those criteria 
or none, then don't do it, period. A good example of this is a personal 
aircraft. Is it required that you travel for business (yes) but it is 
necessary for you to do so by private plane (no)?

Be smart, be conservative and keep all your receipts.

-John Coryat

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