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  2. 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.

  3. 15 Self-Employment Tax Deductions You Should Know - AOL

    www.aol.com/15-self-employment-tax-deductions...

    There are dozens of self-employment tax deductions, including advertising, retirement contributions, health insurance, self-employment tax deduction, travel expenses, business insurance, car ...

  4. Loan-out corporation - Wikipedia

    en.wikipedia.org/wiki/Loan-out_corporation

    The Loan-Out corporation is considered a separate tax entity to that of the creator, and thus, the creator may take advantage on the minimization of taxable income, through tax-deductible expenses. The creator's business expenses may be processed through the loan-out corporation, so treated as corporate expenses rather than personal employee ...

  5. 35 essential business expense categories for businesses of ...

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

    Ramp provides a guide to deductible business expenses, including 35 common expense categories for businesses of any size.

  6. Taxation of illegal income in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_of_illegal_income...

    The U.S. Supreme Court held that the taxpayer was allowed to deduct the legal fees from his gross income because they meet the requirements of §162(a), [11] which allows the taxpayer to deduct all the "ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or business."

  7. Don't use your business account to pay personal expenses! - AOL

    www.aol.com/news/2008-07-11-dont-use-your...

    Many small business owners make a common mistake: They use their business checking account or business credit card to pay personal expenses. They figure it's no big deal. They'll either pretend ...

  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. How to write off repayment of a business loan - AOL

    www.aol.com/finance/write-off-repayment-business...

    Typically, the repayment of a business loan’s principal is not tax-deductible, but you can likely write off the interest that you pay on the loan. The proceeds from a business loan will not be ...

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