Business Conventions and Seminars
If you deduct expenses to attend a convention, make sure you can show that the business discussed at the convention was related to your business.
Expenses of attending investment conventions and seminars are generally not deductible.
Video Tapes Received at a Business Discussion
If you only receive a videotape or a business discussion to be viewed at some later time at your discretion and there is no other business-related activity at the convention, the cost of attending the convention is not deductible.