TN 7 (06-90)
RS 01803.253 Items Deductible as Expenses - Ministers
1. Included Costs
A minister deducts as an expense his ordinary and necessary expenses. This includes such costs as vestments, stationary, stenographic help, and travel expenses.
Books and equipment having a useful life of more than one year are capital assets. The entire cost may not be deducted in the year of purchase but must be recovered through depreciation.