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TITLE 26-INTERNAL REVENUE CODE convention shall be allowed at a rate in excess of the dollar per diem rate for the site of the convention which has been established under section 5702(a) of title 5 of the United States Code and which is in effect for the calendar month in which the convention begins. (6) Definitions and special rules For purposes of this subsection- (A) Foreign convention defined The term "foreign convention" means any convention, seminar, or similar meeting held outside the United States, its posses- sions, and the Trust Territory of the Pacif- Ic. (B) Subsistence expenses defined The term "subsistence expenses" means lodging, meals, and other necessary ex- penses for the personal sustenance and comfort of the traveler. Such term includes tips and taxi and other local transportation expenses. (C) Allocation of expenses in certain cases In any case where the transportation ex- penses or the subsistence expenses are not separately stated, or where there is reason to believe that the stated charge for trans- portation expenses or subsistence expenses or both does not properly reflect the amounts properly allocable to such pur- poses, all amounts paid for transportation expenses and subsistence expenses shall be treated as having been paid solely for sub- sistence expenses. (D) Subsectii, to apply to employer as well as to traveler This subsection shall apply to deductions otherwise allowable under section 162 or 212 to any person, whether or not such person is the individual attending the for- eign convention. For purposes of the pre- ceding sentence such person shall be treat- ed, with respect to each individual, as having selected the same 2 foreign conven- tions as were selected by such individual. (7) Reporting requirements No deduction shall be allowed under section 162 or 212 for transportation or subsistence expenses allocable to attendance at a foreign convention unless the taxpayer claiming the deduction attaches to the return of tax on which the deduction is claimed- (A) a written statement signed by the in- dividual attending the convention which in- cludes- (I) information with respect to the total days of the trip, excluding the days of transportation to and from the site of such convention, and the number of hours of each day of the trip which such indi- vidual devoted to scheduled business ac- tivities, (it) a program of the scheduled business activities of the convention, and (iii) such other information as may be required in regulations prescribed by the Secretary; and (B) a written statement signed by an offi- cer of the organization or group sponsoring the convention which includes- (i) a schedule of the business activities of each day of the convention, (I) the number of hours which the indi- vidual attending the convention attended such scheduled business activities, and (iii) such other information as may be required in regulations prescribed by the Secretary. (i) Regulatory authority The Secretary shall prescribe such regula- tions as he may deem necessary to carry out the purposes of this section, including regula- tions prescribing whether subsection (a) orsub- section (b) applies in cases where both guch subsections would otherwise apply, (Added Pub. L. 87-834, §4(a)(1), Oct. 16, 1962, 76 Stat. 974, and amended Pub. L. 88-272, title II, §217(a), Feb. 26, 1964, 78 Stat. 56; Pub. L. 94-455, title VI, § 602(a), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat, 1572, 1834.) AMENDMENTS 1976-Subsecs. (c)(1), (d). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (h). Pub. L. 94-455, § 602(a), added subsec. (h). Former subsec. (h) redesignated as (1). Subsec. (i). Pub. L. 94-455, §§ 602(a), 1906(b)(13)(A), redesignated subsec. (h) as (I) and in subsec. (i) as so redesignated struck out "or his delegate" following "Secretary". 1964-Subsec. (c). Pub. L. 88-272 limited subsec. (c) to individuals traveling outside the United States. EFFECTIVE DATE OF 1976 AMENDMENT Section 602(b) of Pub. L. 94-455 provided that: "The amendments made by this section [enacting subsec. (h) of this section] shall apply to conventions begin- ning after December 31, 1976." EFFECTIVE DATE OF 1964 AMENDMENT Section 217(b) of Pub. L. 88-272 provided that: "The amendment made by subsection (a) [to subsec. (c) of this section] shall apply with respect to taxable years ending after December 31, 1962, but only in respect of perlois after such date." EFFECTIVE DATE Section applicable with respect to taxable years ending after Dec. 31, 1962, but only in respect of peri- ods after such date, see section 4(c) of Pub. L. 87-834, set out as an Effective Date of 1962 Amendment note under section 162 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in section 276 of this title. § 275. Certain taxes (a) General rule No deduction shall be allowed for the follow- ing taxes: (1) Federal income taxes, including- (A) the tax imposed by section 3101 (relat- ing to the tax on employees under the Fed- eral Insurance Contributions Act); (B) the taxes imposed by sections 3201 and 3211 (relating to the taxes on railroad employees and railroad employee represen- tatives); and (C) the tax withheld at source on wages under section 3402. (2) Federal war profits and excess profits taxes. § 275 Page 220