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  2. Tax Deductions for Small Businesses - AOL

    www.aol.com/finance/tax-deductions-small...

    From startup expenses to business insurance, ... Deductible costs can even include money spent on food or entertainment you provide to the public to market or promote your business. Small ...

  3. A Guide to Tax Deductions for Home-Based Businesses - AOL

    www.aol.com/finance/taking-advantage-tax...

    With relatively low startup costs, many entrepreneurs start and grow their businesses from their homes. Home businesses may also be eligible for tax deductions that can save you money, both in the ...

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

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

    Business software is usually a tax-deductible business expense category. This includes subscription costs or the outright cost to own the software, including accounting or project management tools ...

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

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

    Because business expenses are fully deductible under section 162, taxpayers try to argue that expenses were not start up expenses. The Second Circuit Court of Appeals found that the Tax Court should look at if employment of the taxpayer is in the same trade or business to determine if it is a start-up expense, or a carrying on expense. [11]

  6. Job-seeking expense tax deductions - Wikipedia

    en.wikipedia.org/wiki/Job-seeking_expense_tax...

    [1] For purposes of the average taxpayer looking to deduct expenses related to seeking new employment, the relevant inquiry is whether the new position sought can be deemed to be "carrying on" the prior business or trade of that taxpayer, [5] as costs associated with starting up a new business or trade are not immediately deductible and are ...

  7. Internal Revenue Code section 212 - Wikipedia

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

    Internal Revenue Code § 212 (26 U.S.C. § 212) provides a deduction, for U.S. federal income tax purposes, for expenses incurred in investment activities. Taxpayers are allowed to deduct all the ordinary and necessary expenses paid or incurred during the taxable year-- (1) for the production or collection of income;

  8. Kamala Harris's small business plan: A tenfold expansion of a ...

    www.aol.com/finance/kamala-harris-small-business...

    At the center of her new plan is the small business tax deduction currently in the tax code that allows would-be entrepreneurs to deduct up to $5,000 for things like business start-up costs.

  9. Amortization (tax law) - Wikipedia

    en.wikipedia.org/wiki/Amortization_(tax_law)

    In tax law, amortization refers to the cost recovery system for intangible property.Although the theory behind cost recovery deductions of amortization is to deduct from basis in a systematic manner over an asset's estimated useful economic life so as to reflect its consumption, expiration, obsolescence or other decline in value as a result of use or the passage of time, many times a perfect ...

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