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  2. Public policy limitation on deduction for business expenses

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

    The Court, however, made clear that it would review deduction determinations in light of the principle that the "federal income tax is a tax on net income, not a sanction against wrongdoing." [ 4 ] According to the Court, absent "a few limited and well-defined exceptions" (see below) § 162 does not limit deductions for losses to those losses ...

  3. Webflow - Wikipedia

    en.wikipedia.org/wiki/Webflow

    Webflow, Inc. is an American company, based in San Francisco, that provides software as a service for website building and hosting. Their online visual editor platform allows users to design, build, and launch websites similar to Metaconex or Wix .

  4. Form 1040 - Wikipedia

    en.wikipedia.org/wiki/Form_1040

    For filing the regular tax return, in addition to the standard Form 1040, there are currently three variants: the 1040-NR 1040-SR, and 1040-X. Form 1040X, 2011. Form 1040-NR is used by taxpayers who are considered "non-resident aliens" for tax purposes. Form 1040-SR may be used by taxpayers who are 65 or older.

  5. IRS tax forms - Wikipedia

    en.wikipedia.org/wiki/IRS_tax_forms

    As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.

  6. Constructive receipt - Wikipedia

    en.wikipedia.org/wiki/Constructive_receipt

    The full text of the IRS regulation defining constructive receipt states as follows: [2] Income although not actually reduced to a taxpayer's possession is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable ...

  7. Webcal - Wikipedia

    en.wikipedia.org/wiki/Webcal

    WebCal allows you to create and maintain an interactive events calendar or scheduling system on a Web site or app. [1] The webcal scheme was devised for use with the Apple iCal application and has become a common de facto standard for accessing iCalendar formatted files via WebDAV , usually using GET method.

  8. iCalendar - Wikipedia

    en.wikipedia.org/wiki/ICalendar

    iCalendar components and their properties. iCalendar was created in 1998 [3] by the Calendaring and Scheduling Working Group of the Internet Engineering Task Force, chaired by Anik Ganguly of Open Text Corporation, and was authored by Frank Dawson of Lotus Development Corporation and Derik Stenerson of Microsoft Corporation. iCalendar data files are plain text files with the extension.ics or ...

  9. Flow-through entity - Wikipedia

    en.wikipedia.org/wiki/Flow-through_entity

    Depending on the local tax regulations, this structure can avoid dividend tax and double taxation because only owners or investors are taxed on the revenue. Technically, for tax purposes, flow-through entities are considered "non-entities" because they are not taxed; rather, taxation "flows-through" to another tax return.