PUBLIC LAW 94-455—OCT. 4, 1976 "(4)
90 STAT. 1573
DEDUCTIONS FOR SUBSISTENCE EXPENSES NOT ALLOWED
UNLESS THE INDIVIDUAL ATTENDS TWO-THIRDS OF BUSINESS ACTIVITIES.—In the case of any foreign convention, no deduction for subsistence expenses shall be allowed except as follows: " (A) a deduction for a full d a y of subsistence expenses while a t the convention shall be allowed if there are at least 6 hours of scheduled business activities during such d a y and the individual attending the convention has attended a t least two-thirds of these activities, and " (B) a deduction for one-half day of subsistence expenses while a t the convention shall be allowed if there are at least 3 hours of scheduled business activities during such day and the individual attending the convention has attended a t least two-thirds of these activities. Notwithstanding subparagraphs (A) and (B), a deduction for subsistence expenses for all of the days or half days, as the case may be, of the convention shall be allowed if the individual attending the convention has attended at least two-thirds of the scheduled business activities, and each such full day consists of a t least 6 hours of scheduled business activities and each such half day consists of a t least 3 hours of scheduled business activities. "(5)
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DEDUCTIBLE SUBSISTENCE COSTS CANNOT EXCEED PER DIEM
RATE FOR UNITED STATES CIVIL SERVANTS.—In the casc of any foreign convention, no deduction for subsistence expenses while a t the convention or traveling to or fI'om such convention shall be allowed a t a rate in excess of the dollar per diem rate for the site of the convention which has been established under section 5702(a) of title 5 of the United States Code and which is in effect for the calendar month in which the convention begins. "(6)
DEFINITIONS AND SPECIAL RULES.—For purposes of t h i s
subsection— "(A)
FOREIGN CONVENTION DEFINED.—The term
'foreign
convention' means any convention, seminar, or similar meeti n g held outside the United States, its possessions, and the T r u s t T e r r i to r y of the Pacific. "(B)
SUBSISTENCE EXPENSES DEFINED.—The term 'subsist-
ence expenses' means lodging, meals, and other necessary expenses for the personal sustenance and comfort of the traveler. Such term includes tips and taxi and other local transportation expenses. " (C) ALLOCATION OF EXPENSES I N CERTAIN CASES.—In any
case where the transportation expenses or the subsistence expenses are not separately stated, or where there is reason to believe that the stated charge for transportation expenses or subsistence expenses or both does not properly reflect the amounts properly allocable to such purposes, all amounts paid for transportation expenses and subsistence expenses shall be treated as having been paid solely for subsistence expenses. "(D)
SUBSECTION TO APPLY TO EMPLOYER AS WELL AS TO
TRAVELER.—This subsection shall apply to deductions other- 26 USC 162, wise allowable under section 162 or 212 to any person, whether 212. or not such person is the individual attending the foreign convention. For purposes of the preceding sentence such person shall be treated, with respect to each individual, as h a v i n g selected the same 2 foreign conventions as were selected by such individual.
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