Accounting Tax Question
Jonathon is a self-employed musician. He plays several instruments. He is originally from Oregon and currently lives in Los Angeles. He performs at small venues primarily in the Los Angeles area, but occasionally he performs in San Diego. Jonathon believes he will soon catch the attention of a major record label. He drives a truck and eats junk food almost daily. This year he spent $1,000 on special "flashy" clothes and outfits. Jonathon would like to deduct the cost of these clothes as work-related because the clothes are not acceptable to Jonathon's sense of fashion. However, he is uncertain about the tax treatment of those expenditures.
What is Jonathon's tax situation? Can he deduct the cost of those clothes? Can he deduct the cost of going to and from venues? What about his meals and cost of the instruments?
Please cite the correct Internal Revenue Code, and all related treasury regulations, revenue rulings, revenue procedures, and court decisions?