I'm trying to find the IRS Publication that explains how to claim expenses that have a discount. I know you claim the actual amount paid (ie the discounted amount on your payment card statement) not what was on the receipt. I also know customer rebates, like cents back on your gas purchase with a loyalty card etc are not taxable. Someone asked me this question, and while I know the answer I want to be able to show where in the IRS Code I'm getting my information.
TIA
