[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.162-6]

[Page 780]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.162-6  Professional expenses.

    A professional man may claim as deductions the cost of supplies used 
by him in the practice of his profession, expenses paid or accrued in 
the operation and repair of an automobile used in making professional 
calls, dues to professional societies and subscriptions to professional 
journals, the rent paid or accrued for office rooms, the cost of the 
fuel, light, water, telephone, etc., used in such offices, and the hire 
of office assistance. Amounts currently paid or accrued for books, 
furniture, and professional instruments and equipment, the useful life 
of which is short, may be deducted.