A bill to require the Internal Revenue Service to follow Frederick v. United States in the administration of the Internal Revenue Code of 1954 with respect to transportation expenses.

Requires the Internal Revenue Service, in any determination of whether employment is temporary or indefinite for purposes of deducting traveling expenses, to consider the decision in Frederick v. United States, 603 F. 2d 1292 (8th Cir. 1979), which directed that the taxpayer's prospects for continued employment away from home, and not merely the duration of such employment, be examined.