b'Readthroughthebook.Wearesureyouwillfindit tobeveryinform- ,,_ ativeandit shouldbemosthelpfultoyouindiscussingroofmaintenance andrepairwithyourcustomers. TRANSPORTATIONEXPENSES IntheJanuaryissueoftheMidwestRoofer,weadvisedyouofInternal RevenueServiceRevenueRuling76-453,whichcreatesnewlimitsonthe deductibilityoftravelexpensesandprovidesthat,totheextentanemployee isreimbursedfornon-deductibleexpenses,thereimbursementisincludible ingrossincomeandissubjecttopayrolltaxation. AsoriginallyannouncedbytheIRS,thenewrulingwastohavebeen effectiveJanuary1,1977.Oppositiontotherulingbytheconstruction industryresultedinapostponementoftheruling\'seffectivedatetoApril landlatertoJuly1,1977.HouseWaysandMeansCommitteeChairman Ullmanrequestedafurtherpostponementoftheruling\'seffectivedateto allowstudyofthematterbyhiscommitteeandmanyCongressmenintroduced billstopreventapplicationoftheruling.However,theseeffortshavenot succeededand,asofthisdate,therulingbecomeseffectiveJuly1,1977. Therulingstatesthattransportationexpensesincurredingoingbetween thetaxpayer\'sresidenceandtemporaryplaceofworkarenon-deductible commutingexpenses,regardlessofthenatureoftheworkengagedin,the distancetraveled,themodeoftransportationusedorthedegreeofnecessity. Further,whereataxpayerwhoincurssuchdailynon-deductibletransportation expensesisanemployeeandisreimbursedforsuchexpensesbyhisemployer, suchreimbursementpaymentsareincludibleingrossincomeandare"wages"_ forpurposesofFICA,FUTAandincometaxwithholding. Anumberofexamplesarestatedintherulingtoillustrateitsapplication,includingthefollowing: Example(S).Duringanentiretaxableyear,employee cworksatvarioustemporarylocationsforperiodsofnotmore thanonemonthatanyonelocation.Cdrivesvaryingdistances eachwaybetweenC\'sresidenceandeachsuchtemporaryworklocation.C,pursuanttoaunionagreement,receivedaflat$7daily amountasreimbursementforthetransportationcostsincurred. Cisnotrequiredtoaccounttotheemployerforsuchexpenses. chasnotincurredanydeductibletransportationexpenses ingoingbetweentheresidenceandeachsuchworklocation. Further,thedailyreimbursementsareincludibleinC\'sgross incomeandmustbereportedontheincometaxreturnfiled.In addition,withholdingofincometaxbytheemployerisrequired withrespecttosuchtransportationreimbursements. Whiletheaboveexampleassumesaflatperdiemof$7,thesamereasoning wouldapplytomileageallowances. Therulingemphasizesthedistinctionbetweendeductibilityof expensesof"travelawayfromhome"andthetransportationexpense ingoingfromhometoatemporaryjobsite.Thedeductibilityofexpenses incurredsuchastransportation,meals,andlodgingwhile\'\'awayfromhome"'