Business Expenses – IRS Publication 535
- Publication 535 – Introductory Material
- 1. Deducting Business Expenses
- 2. Employees’ Pay
- 3. Rent Expense
- 4. Interest
- 5. Taxes
- 6. Insurance
- 7. Costs You Can Deduct or Capitalize
- What’s New
- Introduction
- Topics – This chapter discusses:
- Useful Items – You may want to see:
- Carrying Charges
- Research and Experimental Costs
- Intangible Drilling Costs
- Exploration Costs
- Development Costs
- Circulation Costs
- Environmental Cleanup Costs
- Qualified Disaster Expenses
- Business Start-Up and Organizational Costs
- Reforestation Costs
- Retired Asset Removal Costs
- Barrier Removal Costs
- Film and Television Production Costs
- 8. Amortization
- Introduction
- Topics – This chapter discusses:
- Useful Items – You may want to see:
- How To Deduct Amortization
- Starting a Business
- Getting a Lease
- Section 197 Intangibles
- Reforestation Costs
- Geological and Geophysical Costs
- Pollution Control Facilities
- Research and Experimental Costs
- Optional Write-off of Certain Tax Preferences
- 9. Depletion
- 10. Business Bad Debts
- 11. Other Expenses
- What’s New
- Introduction
- Topics – This chapter discusses:
- Useful Items – You may want to see:
- Reimbursement of Travel, Meals, and Entertainment
- Miscellaneous Expenses
- Meaning of generally enforced.
- Kickbacks.
- Form 1099-MISC.
- Exception.
- Tax preparation fees.
- Covered executive branch official.
- Exceptions to denial of deduction.
- Indirect political contributions.
- Type of deduction.
- Repayment—$3,000 or less.
- Repayment—over $3,000.
- Method 1.
- Method 2.
- Repayment does not apply.
- Year of deduction (or credit).
- Telephone.
- 12. How To Get Tax Help
- Publication 535 – Additional Material
- Index
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