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Taxpayers are entitled to deductions for travel for activities necessary for their trade or business, including conventions. A wave of conventions in the 1970s in exotic locations, however, raised the question of whether the business being conducted was incidental to the vacation plans of conventioneers. In 1976, Congress barred deductions for most conventions held outside the North American area or on non-American cruise ships. In 1983, though, some Caribbean countries were exempted from this rule, thus protecting the right to deductible rum punch and tax-free shopping.