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  2. 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;

  3. Mortgage Interest Deduction: Limits and How It Works - AOL

    www.aol.com/finance/mortgage-interest-deduction...

    For many years, PMI premiums were tax-deductible, but this deduction expired in 2021. However, you may still be able to deduct your PMI, if it applies to a rental property.

  4. 3 tax-deductible investment expenses you should take - AOL

    www.aol.com/finance/2019-03-20-3-tax-deductible...

    For example, if an investor has investment income of $1,000 and interest expenses of $500, then he or she can deduct the interest expense of $500 on the tax return.

  5. Are financial advisor fees tax deductible? - AOL

    www.aol.com/finance/financial-advisor-fees-tax...

    To get it, you had to claim the fees as a miscellaneous itemized deduction on Schedule A of your tax return. The TCJA eliminated a number of other tax breaks for investors, who can no longer ...

  6. Qualified Performing Artist Deduction - Wikipedia

    en.wikipedia.org/wiki/Qualified_Performing...

    Those ordinary and necessary expenses QPA's can expect to deduct include: supplies, insurance (other than health), travel expenses, depreciation, car expenses, equipment rentals, etc. These are nearly all the same expenses self-employed individuals deduct as a sole-proprietor on their Schedule C's.

  7. 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.

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