type rating tax deduction

[intel33]

I know it has been on here but I can't it. What rule/reg/code allows us to deduct the cost of a type rating?

 

[Bake]

I never found a reg/rule/law or anything else. I just deducted it, waited for the audit, in fact I'm still waiting.

Bake

 

[Rick1128]

It falls under upgrading professional skills. As long as it isn't for changing career fields or initial career training, it is deductable.