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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. 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.

  4. Are Legal Fees Tax-Deductible? - AOL

    www.aol.com/finance/legal-fees-pay-tax...

    The post Are Legal Fees You Pay Tax-Deductible? appeared first on SmartReads by SmartAsset. Many individuals and businesses wonder whether these expenses can be deducted from their tax returns.

  5. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    The limited liability company has grown to become one of the most prevalent business forms in the United States. Even the use of a single member LLC affords greater protection for the assets of the member, as compared to operating as an unincorporated entity. [19]

  6. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    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 reduce taxable ...

  7. What Are Gift Tax Rates and When Do You Have To Pay? - AOL

    www.aol.com/gift-tax-rates-pay-210701793.html

    Form 709 requires inputting the gift information for each gift given during the year, including who you gave the funds to, what the asset was (cash, stocks, real estate, etc), the date of the gift ...

  8. Gift tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Gift_tax_in_the_United_States

    There is no gift tax if the property is not located in the U.S. There is no gift tax if it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs. Non-resident alien donors are allowed the same annual gift tax exclusion as other taxpayers ($14,000 per year for 2013 through 2016 [9]). Non-resident alien ...

  9. Tax expense - Wikipedia

    en.wikipedia.org/wiki/Tax_expense

    Temporary differences result when the recognition of deductions for tax and accounting standards differ in their timing. The result is a gap between tax expense computed using income before tax and current tax payable computed using taxable income. This gap is known as deferred tax. If the tax expense exceeds the current tax payable then there ...

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