737 type and crashpad deductions?

[qxeplt]

Just wondering if it allowed by the IRS to deduct both my 737 Type and my crashpad I use when commuting?

 

[bin LAAidoff]

See recent thread "Tax Deductions...Per-Diem " in the general section of Aviation Message Board.

I imagine moderator will want to move this discussion out of interview area anyway.

I posted a response that included a good link to IRS's opinion of commuting expenses. Short answer is most likely no, but accountant's opinions may vary. Some other good links posted too on recent changes to per diem.