Self-Employment Rules. Self-employed individuals can only use a per diem rate for meals and not for combined lodging and meals. The cost of lodging and incidentals can be fully deducted on Schedule C, E or F, depending on the type of business. Amounts in excess of the actual expenses must be repaid.
Master Sergeant Army Military Ranks. A Master Sergeant is a senior non-commissioned officer (NCO) who serves as a brigade's NCO in Charge, equal in paygrade to a First Sergeant but with less leadership responsibilities than one. A Master Sergeant is often specialized in certain field or subject matter. Master Sergeant is the 9th rank in the United States Army , ranking above Sergeant First Class and directly below First Sergeant. A master sergeant is a Noncommissioned Officer at DoD paygrade E-8, with a starting monthly pay of $4,051.
The rank titles, at this time, from bottom to top, were: Private (no stripe), Private First Class (one stripe), Corporal (two stripes), Sergeant (three stripes), Staff Sergeant (four stripes), Technical Sergeant (five stripes), Master Sergeant (six stripes and tithe only rank approved for First Sergeant Duties).