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  2. Glossary of North American railway terms - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_North_American...

    Hot box An overheated wheel bearing. This comes from the era before the widespread use of roller bearings where the ends of an axle rested in solid copper bearings housed in a journal box filled with oil soaked cotton waste. An overheated axle led to a hot journal box that often ignited the oiled waste. The term is used to refer to a railway ...

  3. X12 Document List - Wikipedia

    en.wikipedia.org/wiki/X12_Document_List

    Shipping Instructions 309 Customs Manifest 310 Freight Receipt and Invoice (Ocean) 311 Canada Customs Information 312 Arrival Notice (Ocean) 313 Shipment Status Inquiry (Ocean) 315 Status Details (Ocean) 317 Delivery/Pickup Order 319 Terminal Information 322 Terminal Operations and Intermodal Ramp Activity 323 Vessel Schedule and Itinerary (Ocean)

  4. Employer transportation benefits in the United States

    en.wikipedia.org/wiki/Employer_transportation...

    An employer in the United States may provide transportation benefits to their employees that are tax free up to a certain limit. Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.

  5. Is It Deductible? We Evaluate 12 Common Expenses - AOL

    www.aol.com/news/2011-02-25-is-it-deductible-we...

    This time of year, figuring out your itemized tax deductions can feel like a guessing game. To get you headed in the right direction, here are 12 assorted expenses that might be confusing for many ...

  6. 12 Expenses That Drain Your Savings Without You Realizing It

    www.aol.com/12-expenses-drain-savings-without...

    Building up a nest egg can be terribly challenging in a society where the majority is forced to live paycheck to paycheck. But we all need to save for emergency expenses, as well as for our...

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

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

    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. It must be an 1) ordinary 2) and necessary 3) expense 4) that was paid or incurred during the taxable year 5) in carrying on 6) a trade or business activity. [2]

  8. Corporate tax in the United States - Wikipedia

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

    In addition, corporations may change key aspects of their legal identity, capitalization, or structure in a tax free manner. Examples of reorganizations that may be tax free include mergers, liquidations of subsidiaries, share for share exchanges, exchanges of shares for assets, changes in form or place of organization, and recapitalizations. [60]

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