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  2. How to Calculate a Business Owner’s Salary - AOL

    www.aol.com/finance/calculate-business-owner...

    “A salary can provide a steady income and predictable tax deductions for the business, but it means higher payroll taxes,” wrote Cunningham & Associates, LLC. “An owner's draw may offer more ...

  3. Corporate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_the...

    Certain deductions are available only to corporations. These include deductions for dividends received [26] and amortization of organization expenses. [27] Some states tax business income of a corporation differently than nonbusiness income. [28] Principles for recognizing income and deductions may differ from financial accounting principles.

  4. 15 Self-Employment Tax Deductions You Should Know - AOL

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    To help offset the self-employment taxes, there are quite a few deductions you can take to lower your business income. See if you qualify for them. 15 Self-Employment Tax Deductions You Should Know

  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. The Qualified Business Expense Tax Credit Expires Soon ... - AOL

    www.aol.com/qualified-business-expense-tax...

    The QBI deduction allows you to reduce your taxable income to $400,000, resulting in a tax bill of $140,000 at the same 35% tax rate. With the QBI deduction, a business making $500,000 in income ...

  7. Tax expense - Wikipedia

    en.wikipedia.org/wiki/Tax_expense

    The result is a gap between tax expense computed using income before tax and current tax payable computed using taxable income. This gap is known as deferred tax. If the tax expense exceeds the current tax payable then there is a deferred tax payable; if the current tax payable exceeds the tax expense then there is a deferred tax receivable.

  8. 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]

  9. Trump’s back in office — here’s what to expect for your taxes ...

    www.aol.com/finance/trump-back-office-expect...

    Plus, the top tax rate for high-income earners was lowered to 37 percent, from 39.6 percent, and a new 20 percent deduction was created for certain types of business income.

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