The topic of deductibility of a visiting professor's travel expenses away from home has elicited much discussion in recent years, as of April 1975. A researcher suggests that the costs of travel while temporarily away from home are deductible if the professor has an obligation to return to his original institution or if he continues to maintain a home or an apartment. Another researcher expands upon this topic and places emphasis on the duplication of expenses. More recently, the American Accounting Association's Committee on Tax Information Service seems to accept that the visiting professor, on leave from and obligated to return to the first university, should find the deduction easy to substantiate as long as the visiting position is temporary. The purpose of this article is to provide support for the notion that a visiting professor, regardless of the existence of any obligation to return to the first university, may deduct travel expenses away from home if the visit is temporary. It is well known that trade expenses away from home are deductible for tax purposes. The travel expenses must be reasonable in amount, incurred while away from home and in pursuit of a trade or business.

Reviews the book "Modern Accounting and Auditing Checklists," edited by Paul J. Wendell.

Reviews the book "Pension Planning in Canada."

In this article the authors solicited responses of questions relating to dissertation experiences of individuals who were awarded a doctoral degree with a major or emphasis in accounting during the period of September 1, 1965 to August 31, 1970. Questionnaires were distributed to 397 Ph.D. or DBA recipients from forty-four universities of which 297 (75%) of the questionnaires were returned. The first step in compiling the list of doctoral degree recipients to whom questionnaires were mailed was to identify those universities in the United States which offered accounting doctoral programs during the period of September 1, 1965 to August 31, 1970. This was done primarily by combining the lists of such universities reported by authors William F. Crum and Ralph W. Estes. Sixty-one universities were thereby identified as possible grantors of doctoral degrees in accounting. Of the sixty-one universities asked to provide names of degree recipients, forty-five did so, ten replied that they had granted no such degrees, and six failed to reply.