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From: bmg@mck-csc.UUCP (Bernard M. Gunther)
Newsgroups: net.taxes
Subject: Safe Deposit Box deduction
Message-ID: <181@mck-csc.UUCP>
Date: Thu, 2-Jan-86 01:26:30 EST
Article-I.D.: mck-csc.181
Posted: Thu Jan  2 01:26:30 1986
Date-Received: Fri, 3-Jan-86 04:46:50 EST
References: <1721@cbosgd.UUCP>
Organization: McKinsey & Company, Cambridge Systems Center
Lines: 11

> Can anyone help me out regarding the circumstances in which one can deduct
> the cost of a safe deposit box? 
> 
> Bruce Hartsough

I don't have a reference on me at this point, but if I remember correctly
you can deduct the cost of a safe deposit box if you use it for important
papers such as your tax forms.  (Considering withholding, I consider these
income producing papers).

Bernie Gunther