It is deductible - ask yourself this question - when I'm off duty do I take the radio with me in my private vehicle for personal use. I know pretty dumb question but it is legitimate. It is listed as a deductin in the Master Tax Guide from the IRS as long as it is not removed to a private vehicle when off duty. I don't know anybody so far that dis-installs their radio to put it in their private vehicle when they are off duty. The radio is cosidered necessary for the DOT workers for reasons specified; ie., weather, safety, emergency broadcasts.
Linda
|