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Index of Publication 535 - Business ExpensesTOC
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
Geological and geophysical costs, Geological and Geophysical Costs
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.
Section 197 intangibles defined, Section 197 Intangibles Defined
Start-up costs, Business Start-Up Costs
Starting a businesscosts, Starting a Business
Anticipated liabilities, Anticipated liabilities.
Assessments, local, Taxes for local benefits.
Assistance, See: Tax help
At-risk limits, At-risk limits.
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
Comments on publication, Comments and suggestions.
Computer software, Computer software.
Constant-yield method, OID, Constant-yield method.
Contested liability, Contested liability.
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:
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
Timber, Timber
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
Excise taxes, Excise taxes.
Exploration costs, Exploration Costs
G
Geological and geophysical costs:
Development, oil and gas, Geological and Geophysical Costs
Exploration, oil and gas, Geological and Geophysical Costs
Goodwill, Goodwill.
Gross income, not-for-profit activity, Gross Income
H
Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction
Heating equipment, Heating equipment.
Help, See: Tax help
Home, business use of, Business use of your home.
I
Impairment-related expenses, Impairment-related expenses.
Improvements, Improvements
For disabled and elderly, Barrier Removal Costs
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:
Improvements by lessee, Improvements by Lessee
Sales distinguished, Lease or purchase.
Legal and professional fees, Legal and professional fees.
Life insurance coverage, Life insurance coverage.
Limit on deductions, Not-for-Profit Activities
Loans:
Below-market interestrate, 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:
Development costs, Development Costs
Exploration costs, Exploration Costs
Moving expenses, machinery, Moving machinery.
N
Natural gas, Natural Gas Wells
Not-for-profit activities, Not-for-Profit Activities
Not-for-profit activity, gross income, Gross Income
O
Oil and gas wells:
Optional safe harbor method, Optional safe harbor method.
Optional write-off method:
Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences
Mining exploration and development costs, Optional Write-off of Certain Tax Preferences
Organization costs:
Original issue discount, Original issue discount (OID).
Outplacement services, Outplacement services.
P
Passive activities, Passive activities.
Payments in kind, Payments in kind.
Penalties:
Nondeductible, Penalties and fines.
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.
Extends useful life, Prepayment.
Prepayment penalty, Prepayment penalty.
Presumption of profit, Not-for-Profit Activities
Publications, See: Tax help
R
Real estate taxes, Real Estate Taxes
Recapture:
Timber property, Recapture.
Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.
Related persons:
Anti-churning rules, Related person.
Coal or iron ore, Disposal to related person.
Refiners, Related person.
Unreasonable rent, Unreasonable rent.
Rent expense, capitalizing, Capitalizing Rent Expenses
Repairs, Repairs.
Repayments (claim of right), Repayments.
Retiree drug subsidy, What's New, Retiree drug subsidy.
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, See: Business use of your car
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
Franchise, Franchise 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.
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