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Index of Publication 535 - Business ExpensesTOC
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A
Amortization:
Anti-abuse rule, Anti-abuse rule.
Anti-churning rules, Anti-Churning Rules
Atmospheric pollution control facilities, Pollution Control Facilities
Corporate organization costs, Costs of Organizing a Corporation
Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles
Experimental costs, Research and Experimental Costs
Geological and geophysical costs, Geological and Geophysical Costs
How to deduct, How To Deduct Amortization
Incorrect amount deducted, Incorrect Amount of Amortization Deducted
Partnership organization costs, Costs of Organizing a Partnership
Pollution control facilities, Pollution Control Facilities
Reforestation costs, Reforestation Costs
Reforestation expenses, Reforestation Costs
Related person, Related person.
Research costs, Research and Experimental Costs
Section 197 intangibles defined, Section 197 Intangibles Defined
Start-up costs, Business Start-Up Costs
Starting a business costs, Starting a Business
Anticipated liabilities, Anticipated liabilities.
Assessments, local, Taxes for local benefits.
Assistance, See: Tax help
At-risk limits, At-risk limits.
B
Bonuses:
Employee, Bonuses
Royalties, Bonuses and advanced royalties.
Brownfields, See: Environmental cleanup costs
C
Campaign contribution, Political contributions.
Capitalization of interest, Capitalization of Interest
Car allowance, Car allowance.
Car and truck expenses, Car and truck expenses.
Carrying charges, Carrying Charges
Charitable contributions, Charitable contributions.
Circulation costs, newspapers and periodicals, Circulation Costs
Cleanup costs, environmental, Environmental Cleanup Costs
Comments on publication, Comments and suggestions.
Computer software, Computer software.
Constant-yield method, OID, Constant-yield method.
Contested liability, Contested liability.
Contributions:
Charitable, Charitable contributions.
Political, Political contributions.
Cost depletion, Cost Depletion
Cost of goods sold, Cost of Goods Sold
Cost recovery, Cost recovery.
Covenant not to compete, Covenant not to compete.
Credit card convenience fees, Credit card convenience fees.
D
De minimis OID, De minimis OID.
Debt-financed distributions, Debt-financed distribution.
Definitions:
Business bad debt, Definition of Business Bad Debt
Necessary expense, What Can I Deduct?
Ordinary expense, What Can I Deduct?
Section 197 intangibles, Section 197 Intangibles Defined
Demolition expenses, Demolition expenses or losses.
Depletion:
Mineral property, Mineral Property
Oil and gas wells, Oil and Gas Wells
Percentage table, The following is a list of the percentage...
Timber, Timber
Who can claim, Who Can Claim Depletion?
Depreciation, See: Cost recovery
Development costs, miners, Development Costs
Disabled, improvements for, Barrier Removal Costs
Drilling and development costs, Intangible Drilling Costs
E
Economic interest, Who Can Claim Depletion?
Economic performance, Economic performance.
Elderly, improvements for, Barrier Removal Costs
Employee benefit programs, Employee benefit programs.
Employment taxes, Employment Taxes
Environmental cleanup (remediation) costs, Environmental Cleanup Costs
Excise taxes, Excise taxes.
Exploration costs, Exploration Costs
F
Fees:
Commitment, Commitment fees or standby charges.
Legal and professional, Legal and professional fees.
Regulatory, Licenses and regulatory fees.
Tax return preparation, Tax preparation fees.
Franchise taxes, Franchise taxes.
Free tax services, How To Get Tax Help
Fringe benefits, Fringe Benefits
Fuel taxes, Fuel taxes.
G
Geological and geophysical costs:
Development, oil and gas, Geological and Geophysical Costs
Exploration, oil and gas, Geological and Geophysical Costs
Goodwill, Goodwill.
H
Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction
Heating equipment, Heating equipment.
Help, See: Tax help
I
Impairment-related expenses, Impairment-related expenses.
Improvements, Improvements
Income taxes, Income Taxes
Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted
Insurance:
Capitalized premiums, Capitalized Premiums
Deductible premiums, Deductible Premiums
Nondeductible premiums, Nondeductible Premiums
Self-employed individuals, Self-Employed Health Insurance Deduction
Intangible drilling costs, Intangible Drilling Costs
Intangibles, amortization, Section 197 Intangibles
Internet-related expenses, Internet-related expenses.
Interview expenses, Interview expense allowances.
K
L
Leases:
Canceling, Canceling a lease.
Cost of getting, Getting a Lease, Cost of Getting a Lease
Improvements by lessee, Improvements by Lessee
Leveraged, Leveraged leases.
Mineral, Bonuses and advanced royalties.
Oil and gas, Bonuses and advanced royalties.
Sales distinguished, Lease or purchase.
Taxes on, Taxes on Leased Property
Legal and professional fees, Legal and professional fees.
Life insurance coverage, Life insurance coverage.
Limit on deductions, Not-for-Profit Activities
Loans:
Below-market interest rate, Below-Market Loans
Discounted, Discounted loan.
Loans or Advances, Loans or Advances
Lobbying expenses, Lobbying expenses.
Long-term care insurance, Qualified long-term care insurance.
Losses, Limits on losses., Not-for-Profit Activities
At-risk limits, At-risk limits.
Net operating, Net operating loss.
Passive activities, Passive activities.
M
Machinery parts, Machinery parts.
Meals and entertainment, Meals and Entertainment
Meals and lodging, Meals and lodging.
Methods of accounting, When Can I Deduct an Expense?
Mining:
Depletion, Mines and Geothermal Deposits
Development costs, Development Costs
Exploration costs, Exploration Costs
More information, See: Tax help
Moving expenses, machinery, Moving machinery.
N
Natural gas, Natural Gas Wells
Not-for-profit activities, Not-for-Profit Activities
O
Oil and gas wells:
Depletion, Oil and Gas Wells
Drilling costs, Intangible Drilling Costs
Partnerships, Partnerships and S Corporations
S corporations, Partnerships and S Corporations
Optional write-off method:
Circulation costs, Optional Write-off of Certain Tax Preferences
Experimental costs, Optional Write-off of Certain Tax Preferences
Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences
Mining exploration and development costs, Optional Write-off of Certain Tax Preferences
Research costs, Optional Write-off of Certain Tax Preferences
Organization costs:
Corporate, Costs of Organizing a Corporation
Partnership, Costs of Organizing a Partnership
Original issue discount, Original issue discount (OID).
Outplacement services, Outplacement services.
P
Passive activities, Passive activities.
Payments in kind, Payments in kind.
Penalties:
Deductible, Penalties and fines.
Nondeductible, Penalties and fines.
Prepayment, Prepayment penalty.
Per diem and car allowances, Per Diem and Car Allowances
Percentage depletion, Percentage Depletion
Personal property tax, Personal property tax.
Political contributions, Political contributions.
Pollution control facilities, Pollution Control Facilities
Prepaid expense, Prepayment.
Prepayment penalty, Prepayment penalty.
Presumption of profit, Not-for-Profit Activities
Publications, See: Tax help
R
Real estate taxes, Real Estate Taxes
Recapture:
Exploration expenses, Recapture of exploration expenses.
Timber property, Recapture.
Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.
Reimbursements:
Business expenses, Reimbursements for Business Expenses
Mileage, Per Diem and Car Allowances
Nonaccountable plan, Nonaccountable Plans
Per diem, Per Diem and Car Allowances
Related persons:
Anti-churning rules, Related person.
Coal or iron ore, Disposal to related person.
Payments to, Related person., Related person.
Refiners, Related person.
Unreasonable rent, Unreasonable rent.
Rent expense, capitalizing, Capitalizing Rent Expenses
Repairs, Repairs.
Repayments (claim of right), Repayments.
S
Sales taxes, Sales tax.
Section 179 expense deduction, See: Cost recovery
Self-employed health insurance deduction, Self-Employed Health Insurance Deduction
Self-employment tax, Self-employment tax.
Self-insurance, reserve for, Self-insurance reserve funds. You cannot...
Standard meal allowance, Standard meal allowance.
Standard mileage rate, Car allowance.
Subscriptions, Subscriptions.
Suggestions for publication, Comments and suggestions.
Supplies and materials, Supplies and materials.
T
Tax preparation fees, Tax preparation fees.
Taxes:
Carrying charge, Carrying Charges
Employment, Employment Taxes
Excise, Excise taxes.
Franchise, Franchise taxes.
Fuel, Fuel taxes.
Income, Income Taxes
Leased property, Taxes on Leased Property
Personal property, Personal property tax.
Real estate, Real Estate Taxes
Sales, Sales tax.
Unemployment fund, Unemployment fund taxes.
Taxpayer Advocate, Taxpayer Advocate Service.
Telephone, Telephone.
Tools, Tools.
TTY/TDD information, How To Get Tax Help
U
Unemployment fund taxes, Unemployment fund taxes.
Unpaid expenses, related person, Related person.
Utilities, Utilities.
V
Vacation pay, Sick and Vacation Pay
W
Wages:
Property, Property
Tests for deducting pay, Tests for Deducting Pay
Welfare benefit funds, Welfare benefit funds.
TOC