[net.taxes] Questions about business expenses

lotto@brahms.BERKELEY.EDU (Ben Lotto) (02/12/86)

I have 2 questions about business expense deductions:

1)  Last summer I worked in NY although I live in CA.  To get to NY I
	drove someone else's car (a driveaway).  When I got to my job,
	I got reimbursed for 20.5 cents/mile + misc expenses.  I gave them
	all my receipts as well.

	My questions:  What can I deduct as far as the car is concerned?
	Can I deduct some number of cents per mile?  Or can I only deduct
	for gasoline bought?  If I can only deduct for gasoline, how do I
	estimate the amount used in a manner that would be acceptible to
	the IRS (I know the number of miles driven).

2)  I am employed by the University of CA as a teaching assistant.  In
	order to be hired by the University, it is required that I register
	for the semester that I teach.

	Me questions:  Is my registration fee for that semester deductible
	in any way?  What about if the fee is partially/fully covered by a
	non-taxable fellowship/scholarship?

Any help on either of these issues would be appreciated.

-Ben