Premium Essay

Tidy Corp Memo

In:

Submitted By Jpatterson5025
Words 554
Pages 3
Tax File Memorandum
From: John Patterson
To: Tracey and Mark
Subject: Away from home meals
Date: Saturday, June 16th, 2012 FACTS: Tracey, a sales rep for a national pharmaceutical company, spends the majority of her day on the road in a company vehicle. Mark, a ferryboat captain, spends most of his day on a ferryboat shuttling passengers to and from destinations. She drives from client to client selling her companies product for extended periods of time, usually no less than 16 hours a day and no more than 19 hours a day. Likewise, Mark is gone for extended periods of time that range from 15 to 17 hours a day. In this time frame it is reasonable to assume that both Mark and Tracey have to eat a lot of their meals on the go and spend some time sleeping during their downtime as well, seeing as their jobs takes almost all of their home life. They do, however, make it back to their respective homes every night where Mark and Tracey sleep and prepare for his/her next day.

ISSUE: Being that Tracey and Mark spend so much of their time away from home, how much of there respective meal expense can be taken as a tax deduction?

SHORT ANSWER: Being that Tracey and Mark spends so much of their time on the road for his/her job, they are entitled to deduct 50% of their total meals spent on the road as the cost of entertainment or as an entertainment expense. Being that they have their receipts from meals already spent he/she will deduct using actual cost rather than a standard meal allowance method.

ANALYSIS: As a traveling sales representative and ferryboat captain, Tracey and Mark, respectively, spend so long on the road it is unreasonable to think they would not have to consume at least 2 meals on the road. These meals are, because of the nature of their employment, a requirement in order for them to perform his/her job duties. Being that as it may,

Similar Documents

Free Essay

Business Letter

...cover next page > Page iii THE McGRAW-HILL HANDBOOK OF MORE BUSINESS LETTERS Ann Poe McGraw-Hill New York San Francisco Washington, D.C. Auckland Bogotá Caracas Lisbon London Madrid Mexico City Milan Montreal New Delhi San Juan Singapore Sydney Tokyo Toronto title: author: publisher: isbn10 | asin: print isbn13: ebook isbn13: language: subject publication date: lcc: ddc: subject: The McGraw-Hill Handbook of More Business Letters Poe, Ann. McGraw-Hill Professional 0070505179 9780070505179 9780071368780 English Commercial correspondence--Handbooks, manuals, etc. 1998 HF5726.P545 1998eb 651.7/5 Commercial correspondence--Handbooks, manuals, etc. cover If you like this book, buy it! next page > < previous page page_iv next page > Page iv Library of Congress Cataloging-in-Publication Data Poe, Ann The McGraw-Hill handbook of more business letters / Ann Poe. p. cm. Includes index. ISBN 0-07-050517-9 (alk. paper) 1. Commercial correspondenceHandbooks, manuals, etc. I. Title. HF5726.P545 1998 651.7'5dc21 98-24855 CIP Copyright © 1998 by Ann Poe. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher. 2 3 4 5 6 7 8 9 0 DOC/DOC 9 0 3 2 1 0 9 8 ISBN 0-07-050517-9 The sponsoring editor for this book...

Words: 58550 - Pages: 235

Premium Essay

Ge Welch Leadership

...AM FL Y TE Team-Fly® 29 Leadership Secrets from Jack Welch Abridged from Get Better or Get Beaten, SECOND EDITION Robert Slater McGraw-Hill New York Chicago San Francisco Lisbon London Madrid Mexico City Milan New Delhi San Juan Seoul Singapore Sydney Toronto Copyright © 2003 by The McGraw-Hill Companies, Inc. All rights reserved. Manufactured in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. 0-07-141684-6 The material in this eBook also appears in the print version of this title: 0-07-140937-8 All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please contact George Hoare, Special Sales, at george_hoare@mcgraw-hill.com or (212) 904-4069. TERMS OF USE This is a copyrighted work and The McGraw-Hill Companies, Inc. (“McGraw-Hill”) and its licensors reserve all rights...

Words: 27865 - Pages: 112

Free Essay

How to Organize

...10 Minute Guide to Getting Organized Introduction Acknowledgments Trademarks Lesson 1. Why Get Organized? The Characteristics of an Organized Life Where to Find Organization Who Needs to Be Organized The Rewards of Being Organized The Characteristics of an Organized Person The 30-Second Recap Lesson 2. Easy Organizing Basics Getting Started Planning the Day Ahead Creating a "To-Do" Template Put Technology to Work The 30-Second Recap Lesson 3. Balancing Home and Office Two-Income Households Longer Working Life Setting Goals Single-Parent Household Living Alone Live to Work or Work to Live The 30-Second Recap Lesson 4. Finishing a Day's Work in Advance Getting Up to Go to Sleep Plan Ahead to Save Time The 30-Second Recap Lesson 5. Using High-Tech Tools and Software High-Tech Tools Software Intranets A Word About Low-Tech The 30-Second Recap Lesson 6. Understanding Your Company The Secret of Change Factors of Change The Politics of Change Opportunity Factors The 30-Second Recap Lesson 7. Organizing Your Office Your Desk and Chair The Science of Ergonomics The 30-Second Recap Lesson 8. Managing Your Computer Hardware Software System Tools The 30-Second Recap Lesson 9. Organizing Your Staff Conducting a Survey Implementing Solutions The 30-Second Recap Lesson 10. Managing Your Budget Companies and Budgets Universal Principles Ratio Analysis Cost of Goods Sold and Gross Sales Breakeven Analysis An Example of Budget Analysis ...

Words: 33647 - Pages: 135

Free Essay

Wrgqerg

...OTHER BOOKS BY D. A. BENTON Lions Don’t Need to Roar How to Think Like a CEO The $100,000 Club Secrets of a CEO Coach HOW TO ACT LIKE A 10 Rules for Getting to the Top and Staying There CEO M C G R AW- H I L L SAN FRANCISCO LISBON WA S H I N G T O N , D. C . MADRID AU C K L A N D D. A. BENTON N E W YO R K B O G OT Á MILAN C A R AC A S LONDON NEW DELHI MEXICO CITY SINGAPORE MONTREAL S A N J UA N SYDNEY T O K YO TO RO N TO McGraw-Hill abc Copyright © 2001 by Debra A. Benton. All rights reserved. Manufactured in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. 0-07-137459-0 The material in this eBook also appears in the print version of this title: 0-07-135998-2. All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please contact George Hoare, Special Sales...

Words: 58501 - Pages: 235

Free Essay

Delegation

...product is protected by copyright law. Copying or distribution of this file is prohibited. SA MP LE You Can’t Do It All: Effective Delegation for Supervisors By Jeanne Baer Coastal Training Technologies Corp. 500 Studio Drive Virginia Beach, VA 23452 You Can’t Do It All: Effective Delegation for Supervisors Jeanne Baer Copyright© 1999 by Coastal Training Technologies Corp. SA MP LE All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that neither the author nor the publisher is engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. Credits: Coastal Training Technologies Corp.: Art Bauer Todd McDonald Editor in Chief: Karen Massetti Miller Designer: Scott Rhone Cover Design and Illustration: Kevin Zdenek Coastal Training Technologies Corp. 500 Studio Drive Virginia Beach, VA 23452 Library of Congress Catalog Card Number 98-74673 Baer, Jeanne You Can’t Do It All: Effective Delegation for Supervisors ISBN 1-884926-99-1 Printed in the United...

Words: 26916 - Pages: 108

Free Essay

Essay

...GENEROLO JONO ŽEMAIČIO LIETUVOS KARO AKADEMIJA Genovaitė LAUGALIENĖ Milda MIRONAITĖ MOKOMASIS ANGLŲ – LIETUVIŲ IR LIETUVIŲ – ANGLŲ KALBŲ KARYBOS ŽODYNAS Eksperimentinis leidinys Vilnius 2008 UDK 355(03)=20=882 La-458 Mokomąjį anglų – lietuvių ir lietuvių – anglų kalbų karybos žodyną parengė Generolo Jono Žemaičio Lietuvos karo akademijos Užsienio kalbų instituto direktorė Genovaitė Laugalienė ir Užsienio kalbų instituto Užsienio kalbų katedros lektorė Milda Mironaitė. Atsakingoji redaktorė Užsienio kalbų instituto Užsienio kalbų katedros lektorė Aušra Bučaitė. Recenzavo Generolo Jono Žemaičio Lietuvos karo akademijos viršininko pavaduotojas doc. dr. Pranas Jankauskas, Užsienio kalbų instituto Anglų kalbos mokymo centro viršininkas vyr. ltn. Andrius Kiesas ir Lietuvos kariuomenės Mokymo ir doktrinų valdybos Individualiojo rengimo skyriaus Anglų kalbos mokymo poskyrio vedėja Aušra Narbutienė. © Genovaitė Laugalienė, 2008 © Milda Mironaitė, 2008 © Generolo Jono Žemaičio Lietuvos karo akademija, 2008 Turinys Pratarmė......................................................................................................................... 4 . Angliški ir lietuviški sutrumpinimai ............................................................................ 5 Anglų – lietuvių kalbų karybos žodynas........................................................................ 7 Lietuvių – anglų kalbų karybos žodynas ....................................

Words: 111618 - Pages: 447

Premium Essay

Rrganisation Capablilties of Uno

...An Introduction to the UN System: Orientation for Serving on a UN Field Mission (Intro to the UN 070329) A Course Produced by The United Nations Institute for Training and Research, Programme of Correspondence Instruction (Revised 2003) Course Author Lt.Col. (Retd.) Christian Hårleman Senior Special Fellow, UNITAR Series Editor Harvey J. Langholtz Copyright 2003, UNITAR POCI UNITAR Training Programme of Correspondence Instruction in Peacekeeping Operations Dag Hammarskjöld Centre Box 20475 New York, NY 10017 Programme UNITAR de Formation Par Correspondance Aux Opérations de Maintien de la Paix Palais des Nations 1211 Geneve 10 Suisse An Introduction to the UN System: Orientation for Serving on a UN Field Mission (Intro to the UN 070329) A Course Produced by The United Nations Institute for Training and Research, Programme of Correspondence Instruction (Revised 2003) Course Author Lt.Col. (Retd.) Christian Hårleman Senior Special Fellow, UNITAR Series Editor Harvey J. Langholtz Copyright 2003, UNITAR POCI Address all correspondence to: UNITAR Training Programme of Correspondence Instruction in Peacekeeping Operations Dag Hammarskjöld Centre Box 20475 New York, NY 10017-0009 USA An Introduction to the UN System: Orientation for Serving on a UN Field Mission TABLE OF CONTENTS Table of Contents................................................................................. i Foreword.....................................................

Words: 62089 - Pages: 249

Free Essay

Investing

...THE ACCIDENTAL INVESTMENT BANKER This page intentionally left blank THE ACCIDENTAL INVESTMENT BANKER · Inside the Decade That Transformed Wall Street · JONATHAN A. KNEE 1 2006 1 Oxford University Press, Inc., publishes works that further Oxford University’s objective of excellence in research, scholarship, and education. Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico City Nairobi New Delhi Shanghai Taipei Toronto With offices in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Copyright © 2006 by Jonathan A. Knee Published by Oxford University Press, Inc. 198 Madison Avenue, New York, NY 10016 www.oup.com Oxford is a registered trademark of Oxford University Press All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior permission of Oxford University Press. Library of Congress Cataloging-in-Publication Data is available ISBN-13: 978-0-19-530792-4 ISBN-10: 0-19-530792-5 1 3 5 7 9 8 6 4 2 Printed in the United States of America on acid-free paper For Chaille Bianca and Vivienne Lael and William Grant who says he wants to be an investment banker ACKNOWLEDGEMENTS As a f i r s t - t i m e au t h o r ...

Words: 114081 - Pages: 457

Free Essay

Bloodlines of the Illuminati

...Bloodlines of Illuminati by: Fritz Springmeier, 1995 Introduction: I am pleased & honored to present this book to those in the world who love the truth. This is a book for lovers of the Truth. This is a book for those who are already familiar with my past writings. An Illuminati Grand Master once said that the world is a stage and we are all actors. Of course this was not an original thought, but it certainly is a way of describing the Illuminati view of how the world works. The people of the world are an audience to which the Illuminati entertain with propaganda. Just one of the thousands of recent examples of this type of acting done for the public was President Bill Clinton’s 1995 State of the Union address. The speech was designed to push all of the warm fuzzy buttons of his listening audience that he could. All the green lights for acceptance were systematically pushed by the President’s speech with the help of a controlled congressional audience. The truth on the other hand doesn’t always tickle the ear and warm the ego of its listeners. The light of truth in this book will be too bright for some people who will want to return to the safe comfort of their darkness. I am not a conspiracy theorist. I deal with real facts, not theory. Some of the people I write about, I have met. Some of the people I expose are alive and very dangerous. The darkness has never liked the light. Yet, many of the secrets of the Illuminati are locked up tightly simply because secrecy is a way...

Words: 206477 - Pages: 826

Free Essay

Good

...ORGANIZATIONAL DEVELOPMENT AND BEHAVIORAL FACTORS Mgmt 605-M02 Mondays 6:00-8:10 p.m. DESCRIPTION This course links the classical management process to the analysis of human behavior. How do people think, analyze a situation, and how they behave. The practicing manager should gain theoretical knowledge on which to base experience and/or intuition when making decisions or solving problems involving the human dimension in the organization. In this course you are going to learn a series of models: 1) The individual—to help you understand, predict, and modify an individual’s behavior. 2) Perception of people—how such perception differs from other perceptions aspects and its importance 3) Functions of the managerial brain—how it works, makes decisions, solves problems, creates ideas 3) Dimensions of communications—to enable you to understand the basics of transmittal of knowledge 2) Two person interactions—so that you can understand conflict, leadership behavior, negotiations. 3) Small group functions,--so that you can understand when and why they are strong and get results and when they are weak and become failures 4) The large organization—so that you can utilize their strengths in marshalling human resources to get the work out and how they can adapt to changing times. If you have any problems with this course, doing the work or meeting standards, speak to your instructor before you receive failing grades or other unpleasant consequences. When you discuss...

Words: 22795 - Pages: 92

Premium Essay

Geiziji

...FROM THE AUTHOR OF THE BESTSELLING BIOGRAPHIES OF BENJAMIN FRANKLIN AND ALBERT EINSTEIN, THIS IS THE EXCLUSIVE BIOGRAPHY OF STEVE JOBS. Based on more than forty interviews with Jobs conducted over two years—as well as interviews with more than a hundred family members, friends, adversaries, competitors, and colleagues—Walter Isaacson has written a riveting story of the roller-coaster life and searingly intense personality of a creative entrepreneur whose passion for perfection and ferocious drive revolutionized six industries: personal computers, animated movies, music, phones, tablet computing, and digital publishing. At a time when America is seeking ways to sustain its innovative edge, Jobs stands as the ultimate icon of inventiveness and applied imagination. He knew that the best way to create value in the twenty-first century was to connect creativity with technology. He built a company where leaps of the imagination were combined with remarkable feats of engineering. Although Jobs cooperated with this book, he asked for no control over what was written nor even the right to read it before it was published. He put nothing offlimits. He encouraged the people he knew to speak honestly. And Jobs speaks candidly, sometimes brutally so, about the people he worked with and competed against. His friends, foes, and colleagues provide an unvarnished view of the passions, perfectionism, obsessions, artistry, devilry, and compulsion for control that shaped his approach to business and...

Words: 233886 - Pages: 936

Premium Essay

Business

...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...

Words: 234754 - Pages: 940

Premium Essay

Mister

...Contents Title Page Dedication Prologue CHAPTER ONE: Republicans and Democrats CHAPTER TWO: Values CHAPTER THREE: Our Constitution CHAPTER FOUR: Politics CHAPTER FIVE: Opportunity CHAPTER SIX: Faith CHAPTER SEVEN: Race CHAPTER EIGHT: The World Beyond Our Borders CHAPTER NINE: Family Epilogue Acknowledgments About the Author Also by Barack Obama Copyright Prologue IT’S BEEN ALMOST ten years since I first ran for political office. I was thirty-five at the time, four years out of law school, recently married, and generally impatient with life. A seat in the Illinois legislature had opened up, and several friends suggested that I run, thinking that my work as a civil rights lawyer, and contacts from my days as a community organizer, would make me a viable candidate. After discussing it with my wife, I entered the race and proceeded to do what every first-time candidate does: I talked to anyone who would listen. I went to block club meetings and church socials, beauty shops and barbershops. If two guys were standing on a corner, I would cross the street to hand them campaign literature. And everywhere I went, I’d get some version of the same two questions. “Where’d you get that funny name?” And then: “You seem like a nice enough guy. Why do you want to go into something dirty and nasty like politics?” I was familiar with the question, a variant on the questions asked of me years earlier, when I’d first arrived in Chicago to work in low-income neighborhoods. It signaled a cynicism...

Words: 120305 - Pages: 482

Premium Essay

Tets

...Comments on FUTURE SHOCK C. P. Snow: "Remarkable ... No one ought to have the nerve to pontificate on our present worries without reading it." R. Buckminster Fuller: "Cogent ... brilliant ... I hope vast numbers will read Toffler's book." Betty Friedan: "Brilliant and true ... Should be read by anyone with the responsibility of leading or participating in movements for change in America today." Marshall McLuhan: "FUTURE SHOCK ... is 'where it's at.'" Robert Rimmer, author of The Harrad Experiment: "A magnificent job ... Must reading." John Diebold: "For those who want to understand the social and psychological implications of the technological revolution, this is an incomparable book." WALL STREET JOURNAL: "Explosive ... Brilliantly formulated." LONDON DAILY EXPRESS: "Alvin Toffler has sent something of a shock-wave through Western society." LE FIGARO: "The best study of our times that I know ... Of all the books that I have read in the last 20 years, it is by far the one that has taught me the most." THE TIMES OF INDIA: "To the elite ... who often get committed to age-old institutions or material goals alone, let Toffler's FUTURE SHOCK be a lesson and a warning." MANCHESTER GUARDIAN: "An American book that will ... reshape our thinking even more radically than Galbraith's did in the 1950s ... The book is more than a book, and it will do more than send reviewers raving ... It is a spectacular outcrop of a formidable, organized intellectual effort ... For the first time in history...

Words: 159732 - Pages: 639

Premium Essay

Holly Farm

...Robert Johnston Stuart Chambers Christine Harland Alan Harrison Nigel Slack Cases in Operations Management third edition Cases in Operations Management We work with leading authors to develop the strongest educational materials in operations management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoneduc.com THIRD EDITION Cases in Operations Management Robert Johnston Warwick Business School, University of Warwick Stuart Chambers Warwick Business School, University of Warwick Christine Harland School of Management, University of Bath Alan Harrison Cranfield School of Management, Cranfield University Nigel Slack Warwick Business School, University of Warwick Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE United Kingdom and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1993 Second published 1997 Third Edition 2003 © Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison and Nigel Slack 1993, 2003 The rights of Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison...

Words: 207956 - Pages: 832