303. Deductible expenses in general.

As a general rule, deductions are allowed from any earnings from the employment in question and not from earnings from any other employment1. This rule is subject to an exception for ministers of religion2. In addition, where fixed sums are deductible from earnings payable out of public revenue, such sums may only be deducted from earnings payable out of the public revenue3. Deductions that are limited to specified earnings are allowed only from earnings from the employment so specified and not from other earnings