Some common reasons include: 1  a serious accident â such as a road accident, a severe head injury, a serious fall or severe burns. 2  a serious short-term condition â such as a heart attack or a stroke. 3  a serious infection â such as sepsis (blood poisoning) or severe pneumonia.
The definition of unnecessary is not needed. An example of something unnecessary is a bowl of sugar for cooking meatballs.
Travel expenses defined. For tax purposes, travel expenses are the ordinary and necessary expenses of traveling away from home for your business, profession, or job. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your business. An expense does not have to be required to be considered necessary. You will find examples of deductible travel expenses in Table 1-1 , later.