John R. Bullis: When does business activity begin?

Tax Code Section 195 covers when a business begins and when the expenses are deductible. Mr. H. Samadi claimed business driving expenses in 2013 and 2014 in his “real estate sales” business. He didn’t make any commissions as a licensed real estate salesman in years 2013 and 2014. He did drive from his brother’s home in Marina to Sacramento to look at possible houses to consider buying.