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Expert Analysis

Locating 'Tax Abode' For US Workers Abroad

By Bryan Camp (October 22, 2019, 3:15 PM EDT) -- The concept of a tax home is important for deciding when Internal Revenue Code Section 162[1] allows a deduction for the expenses of travel away from home.[2] A tax home is where one must live to earn a living. One's personal choice of abode may or may not be one's tax home. That is the law for Section 162 purposes....

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