2.04.2 Travel Expenses (1)

Question 問題
With regard to deductible travel expenses when attending a convention, 会議に出席する際 all of the following statements are correct EXCEPT:

A. If you can show that your attendance benefits your trade or business, you can deduct your travel expenses if the expenses are reasonable.

B. You cannot deduct expenses for attending a convention, seminar, or similar meeting held outside of the U.S. area unless the meeting is related to your trade or business.

C. If you establish that a meeting held on a cruise ship is directly related to your trade or business, you may be able to deduct expenses of up to $2,000 per trip.

D. The fact that an attending individual uses vacation time does not necessarily 必ずしも negate 無効にする the deduction.

The correct answer is 正解は、[C. If you establish that a meeting held on a cruise ship is directly related to your trade or business, you may be able to deduct expenses of up to $2,000 per trip.]
クルーズ船での会議の旅費は、旅程ごとではなく、年間$2,000が上限となります。
（選択肢 D：出張中に休暇を取ったとしても必ずしも控除が否認されるとは限りません。）