Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
taxpayers engaged in trade or business
|
| gptkbp:citation |
numerous U.S. tax cases
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1954
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
capital expenditures
illegal payments personal, living, or family expenses |
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 162
|
| gptkbp:interpretedBy |
gptkb:Internal_Revenue_Service
gptkb:U.S._Tax_Court |
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
deduction of ordinary and necessary business expenses
|
| gptkbp:section |
Trade or business expenses
|
| gptkbp:subject |
trade or business expenses
|
| gptkbp:bfsParent |
gptkb:Section_162
|
| gptkbp:bfsLayer |
6
|