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  2. Are HOA Fees Tax-Deductible? Learn When You Can - AOL

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    Home and condo owners may wonder if HOA fees are tax deductible. ... your rental business expenses. “These fees are considered necessary for the maintenance and upkeep of the property, which ...

  3. Are Property Taxes Deductible? - AOL

    www.aol.com/property-taxes-deductible-224345757.html

    Property tax deductions are not a personal itemized deduction, but as a business expense. Report on Schedule E. This form allows you to list rental income and expenses.

  4. 35 essential business expense categories for businesses of ...

    www.aol.com/finance/35-essential-business...

    Ramp provides a guide to deductible business expenses, including 35 common expense categories for businesses of any size.

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

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

    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] If an expense is not deductible, then Congress considers the cost to be a consumption expense. Section 162(a) requires six different elements in order to claim a deduction.

  6. Public policy limitation on deduction for business expenses

    en.wikipedia.org/wiki/Public_Policy_Limitation...

    Though these payments qualified for § 162 deduction as expenses paid in the course of the opticians' trade or business, the IRS argued that the expenses should be disallowed as against public policy. [8] While the Court disapproved of the business ethics displayed by the opticians, the Court upheld the deductions as valid under the Code. [8]

  7. Internal Revenue Code section 212 - Wikipedia

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

    Congress did not grant investment activities the status of "trade or business" expenses, but instead acknowledged that since investment expenses were costs of producing income, they should be deductible. [3] Section 212(3) may allow for the deduction of accountant's fees associated with preparation of a federal income tax return.

  8. Buying a new home in retirement: Pros, cons and weighing your ...

    www.aol.com/finance/buying-home-in-retirement...

    Condo owners pay a monthly maintenance fee to cover shared services but may have to pay extra for maintenance on a specific unit. ... New York State’s property tax deduction for low-income ...

  9. Common area maintenance charges - Wikipedia

    en.wikipedia.org/wiki/Common_area_maintenance...

    Common area maintenance charges (CAM) are one of the net charges billed to tenants in a commercial triple net (NNN) lease, and are paid by tenants to the landlord of a commercial property. A CAM charge is an additional rent, charged on top of base rent, and is mainly composed of maintenance fees for work performed on the common area of a property