id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-314	Alm, James; Soled, Jay A.	The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance	2019	43	.pdf	application/pdf	18070	896	53	Each one of the foregoing items — i.e., personal inurement, record keeping, and taxpayer status — plays a pivotal role in shaping the tax deductibility and reporting of business automobile expenses. In sum, deductions are said to be the product of legislative grace.58 In the realm of business automobile expenses, Congress has rightfully chosen to be circumspect because when it relates to their business automobile expenses, many taxpayers tend to be highly aggressive in taking tax deductions.59 2.	cache/ftr-314.pdf	txt/ftr-314.txt