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Index of Publication 535 - Business ExpensesTOC
D
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.
Depreciation, See: Cost recovery
Development costs, miners, Development Costs
Disabled, improvements for, Barrier Removal Costs
Drilling and development costs, Intangible Drilling Costs
G
Geological and geophysical costs:
Development, oil and gas, Geological and Geophysical Costs
Exploration, oil and gas, Geological and Geophysical Costs
Gross income, not-for-profit activity, Gross Income
H
Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction
Home, business use of, Business use of your home.
K
N
Natural gas, Natural Gas Wells
Not-for-profit activity, gross income, Gross Income
R
Real EstateTaxes, Real Estate Taxes
Assessments Local, Taxes for local benefits.
Change in accounting method, Note.
Electing to ratably accrue to a definite period, Electing to ratably accrue.
Making the election to ratably accrue the taxes, Making the election.
Separate elections to ratably accrue for each separate trade or business and for nonbusiness activities, Separate elections.
Recapture:
Timber property, Recapture.
Related persons:
Anti-churning rules, Related person.
Coal or iron ore, Disposal to related person.
Refiners, Related person.
Rent expense, capitalizing, Capitalizing Rent Expenses
Repayments (claim of right), Repayments.
U
Unpaid expenses, related person, Related person.
V
Vacation pay, Sick and Vacation Pay
TOC