PPL flight instruction costs and tax deduction question

[midcap]

I was curious if my lesson costs are tax deductible on my schedule C. I am getting my PPL to visit clients, investment property and money managers who normally are not near any commercial airports. Also fly from office to office which are 300nm apart.


any one here familiar with the tax code on this issue?

 

[PeterNSteinmetz]

Asgcpa's answer is the same I was given by my tax accountant. Since flying would be a new career if I took it up as a job, costs of training are not tax deductible.