A bill to require the Internal Revenue Service to follow Frederick v. United States in the administration of the Internal Revenue Code of 1954 with respect to transportation expenses.

[AI summary unavailable — showing source text] Requires the Internal Revenue Service, in any determination of whether employment is temporary or indefinite for purposes of deducting traveling expenses, to consider the decision in Frederick v. United States , 603 F. 2d 1292 (8th Cir. 1979), which directed that the taxpayer's prospects for continued employment away from home, and not merely the duration of such employment, be examined.…