I have read many of the threads on the subject of vacation settings for HW tanks. Is there a downside to draining and shutting off both the water and gas to the HW tank for vacation? Internal rust issues, etc?

If you shut off the gas and water the tank doesn't beed to be drained. I assume your shutting off gas and water to the entire house. I always tell our customers that turning off the water to your home when you leave on vacation is the cheapest insurance you'll ever buy. Have yourself a great vacation, Tom

I was only going to shut off the cold water IN to the tank and the water OUT of the tank - is that sufficient?

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I always tell our customers that turning off the water to your home when you leave on vacation is the cheapest insurance you'll ever buy

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I can 't say it loud enough Turn the entire house off. If you ever come home to a leak that's been running 24/7 and flooded your home itwill be too late. Good luck, Tom

Tom is correct. Turn water off to whole house.
Just to add, it won't hurt anything if you drain your tank, just make sure gas is turned off to tank. If anything, it never hurts to drain tank every now and again to clear any buildup of debree. Just make sure to fill water heater by opening a hot water faucet in the house until tank is full, before lighting the water heater.

Or, you can put Pilot Light on Vacation setting. It will never activate while you're gone. Yes, I also recommend to turn off cold water for the entire house.

The only reason to drain the tank is if you expect the house to be unheated during freezing weather. And this requires freeze proofing of everything, the drains, toilets, and the pipes should be evacuated as well.

Missouri Brought up a whole new scenario. This is not simply leaving on vacation but "winterizing" your home. In addition to draining the heater I would recommend draining and blowing out the water lines, filling all the traps with motor oil or anti-freeze and pouring a gallon of anti-freeze into each toilet until it flushed away the water and retained the anti-freeze in the trap. Regards, Tom