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

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

    The following are some examples of types of expenses that may be deducted as a business expense: repairs to a damaged office conference table, an annual premium for personal medical insurance, traveling expenses solely related to business, and advertising expenses. [15]

  3. All-events test - Wikipedia

    en.wikipedia.org/wiki/All-events_test

    The all-events test, under U.S. federal income tax law, is the requirement that all the events fixing an accrual-method taxpayer's right to receive income or incur expense must occur before the taxpayer can report an item of income or expense.

  4. Understanding Deferred Tax Assets: Calculations, Applications ...

    www.aol.com/finance/understanding-deferred-tax...

    For clarity’s sake, a common example of a deferred tax liability is an installment sale. When the sale is made, your company’s books reflect the total amount of the sale. ... Business Expenses ...

  5. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    Under the U.S. tax code, businesses expenditures can be deducted from the total taxable income when filing income taxes if a taxpayer can show the funds were used for business-related activities, [1] not personal [2] or capital expenses (i.e., long-term, tangible assets, such as property). [3]

  6. How to track business expenses in 6 simple steps - AOL

    www.aol.com/track-business-expenses-6-simple...

    Payroll tax expenses. Sales commissions. Employee benefits, including health insurance and 401k or pension plans ... That said, you can still come up with a free accounting method to track your ...

  7. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    The tax allowed deductions for business expenses, but few non-business deductions. In 1918 the income tax law was expanded to include a foreign tax credit and more comprehensive definitions of income and deduction items. Various aspects of the present system of definitions were expanded through 1926, when U.S. law was organized as the United ...

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