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  2. 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]

  3. Deductible - Wikipedia

    en.wikipedia.org/wiki/Deductible

    Deductible. In an insurance policy, the deductible (in British English, the excess) is the amount paid out of pocket by the policy holder before an insurance provider will pay any expenses. [1] In general usage, the term deductible may be used to describe one of several types of clauses that are used by insurance companies as a threshold for ...

  4. 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; (2) for the management ...

  5. How to deduct stock losses from your taxes - AOL

    www.aol.com/finance/deduct-stock-losses-taxes...

    For example, if you have a $20,000 loss and a $16,000 gain, you can claim the maximum deduction of $3,000 on this year’s taxes, and the remaining $1,000 loss in a future year. Again, for any ...

  6. Tax-loss harvesting: How to turn investment losses into ... - AOL

    www.aol.com/finance/tax-loss-harvesting-turn...

    Look at your brokerage statements and see which investments are showing a loss. To max out your taxable loss, you’ll need to find investments where you’ve lost at least $9,000. You can use any ...

  7. How to Deduct Short-Term Capital Losses on Your Tax Return - AOL

    www.aol.com/finance/deduct-short-term-capital...

    Calculate losses on Schedule D on Form 1040: For example, if you have $500 of short-term losses and $100 of short-term gains, your total short-term loss is $400.

  8. Tax-deductible loss - Wikipedia

    en.wikipedia.org/wiki/Tax-deductible_loss

    Tax-deductible loss. According to the United States Internal Revenue Code certain losses are deductible for tax purposes. To qualify, the loss must not be compensated by insurance and it must be sustained during the taxable year. If the loss is a casualty or theft of personal property of the taxpayer, the loss must result from an event that is ...

  9. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    Taxation. A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both ...