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  2. Qualified Performing Artist Deduction - Wikipedia

    en.wikipedia.org/wiki/Qualified_Performing...

    In its publication 535, the IRS defines an "ordinary expense" as "one that is common and accepted in your industry," and a "necessary expense" as "one that is helpful and appropriate for your trade or business." [9] In addition, according to the TAS, courts have consistently held that "the amount of the expense must be reasonable." [10]

  3. Tax tips for freelancers in 2023: 8 smart ways to file - AOL

    www.aol.com/finance/tax-tips-freelancers-2023-8...

    If you’re one of the 70.4 million people who took on some form of freelance work last year, you may have some tax benefits coming your way.

  4. Oil depletion allowance - Wikipedia

    en.wikipedia.org/wiki/Oil_depletion_allowance

    The oil depletion allowance in American (US) tax law is a tax break claimable by anyone with an economic interest in a mineral deposit or standing timber. [citation needed] The principle is that the asset is a capital investment that is a wasting asset, and therefore depreciation can reasonably be offset (effectively as a capital loss) against income.

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Section 162(a) of the Internal Revenue Code (26 U.S.C. § 162(a)), is part of United States taxation law.It concerns deductions for business expenses. It is one of the most important provisions in the Code, because it is the most widely used authority for deductions. [1]

  6. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    See IRS Publication 946 for a 120-page ... Assets are divided into classes by type of asset or by business in which the asset is used. ... 0.535 0.321 0.107 2-39 2. ...

  7. Here are the biggest business law issues to watch in 2023 - AOL

    www.aol.com/finance/biggest-business-law-issues...

    The bankruptcy along with the charges brought by US authorities promise to be among the most closely- watched business law stories of 2023. Alexis Keenan is a legal reporter for Yahoo Finance.