State whether it is true or false for the following :

4. 5. IRC 162 requires an expenditure to be ordinary and necessary in order to be deductible Even if the primary purpose of a trip is business, a portion of all travel expenses incurred within the United States, including transportation expenses to the business location, must be allocated to any time spent on personal activities at the business location and the allocated amount is not deductible. Under IRC 162, the "all events test" is satisfied as soon as all events establishing the existence of a liability have occurred. 6