Berliner successfully argued that his technology was different enough from Edison's that he did not need to pay royalties on it, which reduced his business expenses. mehr

Taxation in the United States

Some types of business expenses are deductible over a period of years rather than when incurred. mehr

Taxation in the United States

In addition to business expenses, individuals may reduce income by an allowance for personal exemptions One personal exemption is allowed per taxpayer, and additional such deductions are allowed for each child or certain other individuals supported by the taxpayer. mehr

Taxation in the United States

It defined income using language from prior laws, incorporated in the Sixteenth Amendment, as "all income from whatever source derived." The tax allowed deductions for business expenses, but few non-business deductions. mehr

Palm OS

"Expense" tracks common business expenses. mehr

Income tax

Deductions typically include all income producing or business expenses including an allowance for recovery of costs of business assets. mehr

Income tax

Business expenses include all manner of costs for the benefit of the activity. mehr

Michael Spinks

The lawsuit alleged that he commingled his personal funds with Spinks's and used Spinks's money to pay his and his children's own personal and business expenses. mehr


Typical business expenses include salaries, utilities, depreciation of capital assets, and interest expense for loans. mehr


Consequently, these expenses will be considered business expenses and are tax deductible. mehr

Tax deduction

One important aspect of determining tax deductions for business expenses is the timing of such deduction. mehr

Tax deduction

Many of the rules, including accounting methods and limits on deductions, that apply to business expenses also apply to income producing expenses. mehr

Canada Revenue Agency

Auditors working in office audit program normally restrict their audit to business expenses reviews. mehr


In 2013 XanGo Founder Bryan Davis filed a lawsuit accusing his partners of spying, threatening employees, falsifying distributor positions to siphon off funds, defrauding on XanGo taxes and their personal taxes, falsifying records, changing credit card statements, charging as business expenses to purchase grand pianos, vacations, home renovations, landscaping, electronics, expensive bicycles, scooters, and for CEO Aaron Garrity, an open expense account for one mistress. mehr


According to the lawsuit, Garrity embezzled hundreds of thousands of dollars in assets from the company, writing off clothing, medical enhancements, jewelry, event tickets, bicycles, electronics and chartered planes and vacations as business expenses. mehr


Travel, uniforms, computer equipment, cell phones, etc., can be deducted as legitimate business expenses. mehr

Louis V. Gerstner Jr.

Corporations were persuaded to adopt the card as a more effective way of tracking business expenses. mehr

Fixed cost

In economics, "fixed costs", "indirect costs" or "overheads" are business expenses that are not dependent on the level of goods or services produced by the business. mehr

David Tua

Tuaman Inc. Ltd had business expenses flowing in various directions, involving companies and clients Tua had no knowledge of. mehr

Capital expenditure

Most ordinary business expenses are clearly either expensable or capitalizable, but some expenses could be treated either way, according to the preference of the company. mehr

State income tax

All states taxing business income allow deduction for most business expenses. mehr

Work at home parent

Entrepreneurs choose to run businesses from home for a variety of reasons, including lower business expenses, personal health limitations, eliminating commuting, or in order to have a more flexible schedule. mehr

Quick ratio

If a business has large amounts in accounts receivable which are due for payment after a long period (say 120 days), and essential business expenses and accounts payable due for immediate payment, the quick ratio may look healthy when the business is actually about to run out of cash. mehr

Income tax in the United States

Most business expenses are deductible. mehr

Income tax in the United States

These include salaries, rent, and other business expenses paid or accrued, as well as allowances for depreciation. mehr

Income tax in the United States

"Tax credits": All taxpayers are allowed a tax credit for foreign taxes and for a percentage of certain types of business expenses. mehr

Taxable income

Most systems and jurisdictions allow "business" taxpayers to reduce taxable income by cost of goods or other property sold, as well as deductions for business expenses. mehr


Japan: in Japan, bribes are deductible as business expenses that are justified by the operation (of the company) if the name and address of the recipient is specified. mehr


for the purpose to entice the recipient to the violation of his official duties, can not be abated as business expenses as well as illegal payments according to the Criminal Code. mehr


Luxembourg: bribes, justified by the operation (of a company) are deductible as business expenses. mehr


Austria: bribes justified by the operation (of a company) are deductible as business expenses. mehr


Microloans may be used for general business expenses such as, working capital and tangible assets, such as inventory, furniture, and equipment. mehr

Women's Legal Education and Action Fund

While LEAF never formally represented Symes, its tacit intervention did not prevent the Court's decision in disallowing Symes' child care deductions as business expenses. mehr

Taxation in Australia

However, you will be able to claim a credit for the GST you have paid on your business expenses and other inputs (called a GST credit). mehr

The Chicken Roaster

Elaine is able to justify all her recent purchases as business expenses, except for George's hat, which cost a staggering $8,000. Heather is unimpressed by George, so he leaves his new hat behind in Heather's apartment. mehr

Expense account

Business expenses paid out of a nonaccountable plan are deductible from the employee's taxable income only as miscellaneous itemized deductions, and even then, they are only deductible if the expenses are equal or greater than 2% of the employee's income. mehr

Above-the-line deduction

Internal Revenue Code Section 62(a)(1) allows above-the-line deductions for most ordinary and necessary business expenses which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee. mehr

Jenkins v. Commissioner

Were the payments made by Conway Twitty to investors in the failed corporation known as Twitty Burger, Inc., deductible as ordinary and necessary business expenses of Conway’s business as a country music performer?. mehr

Jenkins v. Commissioner

The Court held that the payments to the investor by Conway Twitty were deductible as ordinary and necessary business expenses of his business as a country music performer. mehr

Jenkins v. Commissioner

Having determined the motive and the connection between the expenditures and the trade or business, Conway’s payments to the Twitty Burger investors were held to be ordinary and necessary business expenses of a country music performer. mehr

Jenkins v. Commissioner

Aside from providing an analysis to use in determining whether certain payments constitute ordinary and necessary business expenses under § 162, this case provides a fascinating, if brief, history of the country music industry and the unique relationship between country musicians and country music fans. mehr

Treasury Regulation 1.183-2

This outcome contradicts the policies that underlie the deduction for Trade or Business Expenses pursuant to IRC § 62(a)(1). mehr

INDOPCO, Inc. v. Commissioner

The key here is that National Starch did not demonstrate that the investment banking, legal, and other costs it incurred in connection with Unilever’s acquisition of its shares are deductible as ordinary and necessary business expenses under §162(a). mehr

Vitale v. Commissioner

Memo 1999-131 (1999) is a case that demonstrates a policy limit on the deduction of business expenses. mehr

Two-Percent Haircut

The most significant expense that is categorized as a miscellaneous itemized deduction is the unreimbursed business expenses of an employee. mehr

Grynberg v. Commissioner

During the years 1974 through 1979, taxpayers prepaid certain business expenses each December that were not due until February and March of the following year. mehr

Grynberg v. Commissioner

Taxpayers contended that their prepayments were deductible business expenses under § 162 of the Internal Revenue Code. mehr

Grynberg v. Commissioner

In return, the IRS argued that taxpayers violated IRC § 446(b), which requires that a taxpayer’s method of accounting must “clearly reflect income.” In addition, the IRS argued that the prepayments were voluntary, nondeductible advance deposits, and that they do not qualify as ordinary and necessary business expenses. mehr

Grynberg v. Commissioner

Because the prepayments were not necessary and ordinary business expenses for the year in which they were paid, the prepayments were not deductible. mehr

Cammarano v. United States

498 (1959), is a United States Supreme Court case in which the Court ruled that business may not deduct expenses they incurred for the "promotion or defeat of legislation" as "ordinary and necessary" business expenses on their federal income tax filing. mehr
Textbeispiele für business expenses, aus Wikipedia (en)
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