Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Internal Revenue Code section
|
| gptkbp:allowsDeductionFor |
ordinary and necessary expenses
|
| gptkbp:appliesTo |
taxpayers engaged in a trade or business
|
| gptkbp:codifiedIn |
gptkb:26_U.S.C._§_162
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
capital expenditures
expenses for illegal activities personal expenses |
| https://www.w3.org/2000/01/rdf-schema#label |
Section 162
|
| gptkbp:interpretedBy |
gptkb:Internal_Revenue_Service
gptkb:U.S._Tax_Court |
| gptkbp:jurisdiction |
gptkb:United_States
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
Section 212
Section 263 |
| gptkbp:subject |
trade or business expenses
|
| gptkbp:usedFor |
federal income tax purposes
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code
|
| gptkbp:bfsLayer |
5
|