Which subsection of IRS Code 463 allows for a deduction for travel to the second job

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Which subsection of IRS Code 463 allows for a deduction for travel to the second job

26 Internal Revenue US Code 463 has been repealed.

Do you mean Publication 463? If so,

It's on page 13 of 50 (in Figure B) of Publication 463, Travel, Entertainment, and Gift Expenses.

IRS Publication 463, Travel, Entertainment, and Gift Expenses

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