Lee...

I don't know if these will help:

http://www.irs.gov/publications/p946/ch02.html

http://www.taxalmanac.org/index.php/...sonal_purposes

http://www.microsoft.com/smallbusine...sinessexpenses

http://www.bankrate.com/brm/itax/tax...20030328a1.asp

Sorry about the long links.