Are airline clubs tax deductible?
If one is a frequent business traveler, and one's company does not pay for an airline club (which I believe is true of most employers), then can one deduct the cost of such an expense on US federal taxes as an unreimbursed employee expense (Form 2106)? Is this any different for the self-employed contractor (paid on 1099, not W-2)?
Please cite the IRS form or law, if possible. Thanks.