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Pub. 535, Business Expenses 2005 Tax Year

Index

A

Accountable plan, Accountable Plans
Achievement awards, Achievement awards.
Advertising, Advertising expenses.
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
Going into business costs, Going Into Business
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
Anticipated liabilities, Anticipated liabilities.
Assessments, local, Taxes for local benefits.
Assistance (see Tax help)
At-risk limits, At-risk limits.
Attorney fees, Legal and professional fees.
Awards:
Achievement, Achievement awards.
Length-of-service, Length-of-service award.
Safety achievement, Safety achievement award.

B

Bad debts (see Business bad debts)
Bonuses:
Employee, Bonuses
Royalties, Bonuses and advanced royalties.
Bribes, Bribes and kickbacks.
Brownfields (see Environmental cleanup costs)
Business bad debts:
Defined, Business Bad Debt Defined
How to treat, How To Treat
Recovery, Recovery
Types of, Types of Business Bad Debts
When worthless, When Debt Is Worthless
Where to deduct, Where To Deduct
Business:
Assets, Business Assets
Books and records, Business books and records, etc.
Meal expenses, Meals and Entertainment
Use of car, Business use of your car., Car and truck expenses.
Use of home, Business use of your home.

C

Campaign contribution, Political contributions.
Capital expenses, Capital Expenses, Capital versus Deductible Expenses
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
Clean-fuel property, Deductions for Clean-Fuel Vehicle and Refueling Property, How To Claim the Deductions, How To Claim the Credit
Cleanup costs, environmental, Reminders, Environmental Cleanup Costs
Club dues, Club dues and membership fees.
Comments on publication, Comments and suggestions.
Commitment fees, Commitment fees or standby charges.
Compensation, Compensation.
Computer software, Computer software.
Constant-yield method, OID, Constant-yield method.
Contested liability, Contested liability.
Contributions:
Charitable, Charitable contributions.
Political, Political contributions.
Copyrights, Patents, copyrights, etc.
Cost depletion, Cost Depletion
Cost of getting lease, Cost of Getting a Lease, Getting a Lease
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.
Credit, electric vehicle, Electric Vehicle Credit

D

De minimis OID, De minimis OID.
Debt-financed:
Distributions, Debt-financed distribution.
Definitions:
Achievement award, Achievement awards.
Business bad debt, Business Bad Debt Defined
Clean-burning fuel, Clean-burning fuels.
Clean-fuel vehicle property, Clean-fuel vehicle property.
Clean-fuel vehicle refueling property, Clean-fuel vehicle refueling property.
Motor vehicle, Motor vehicle.
Necessary expense, What Can I Deduct?
Nonqualifying property, Nonqualifying property.
Ordinary expense, What Can I Deduct?
Qualified electric vehicle, Qualified Electric Vehicle
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, Mines and other natural deposits.
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
Dues, membership, Club dues and membership fees.

E

Economic interest, Who Can Claim Depletion?
Economic performance, Economic performance.
Education expenses, Education Expenses, Education expenses.
Elderly, improvements for, Barrier Removal Costs
Election:
SIMPLE IRA period, Election period.
Electric vehicle credit, Electric Vehicle Credit
Employee benefit programs, Employee benefit programs.
Employees' pay, Employees' Pay
Employment taxes, Employment Taxes
Entertainment, Reimbursement of Travel, Meals, and Entertainment
Environmental cleanup costs, Reminders, Environmental Cleanup Costs
Environmental remediation costs (see Environmental cleanup costs)
Excise taxes, Excise taxes.
Experimentation costs, Research and Experimental Costs, Research and Experimental Costs
Exploration costs, Exploration Costs

F

Fees:
Commitment, Commitment fees or standby charges.
Legal and professional, Legal and professional fees.
Loan origination, Points.
Regulatory, Licenses and regulatory fees.
Tax return preparation, Tax preparation fees.
Fines, Penalties and fines.
Forgone interest, Below-Market Loans
Form:
1098, Statement.
3115, Form 3115., Changing Your Accounting Method
4562, How To Deduct Amortization
5213, Using the presumption later.
5304-SIMPLE, How To Set Up a SIMPLE IRA Plan
5305-S, Setting up a SIMPLE IRA.
5305-SA, Setting up a SIMPLE IRA.
5305-SEP, Form 5305-SEP.
5305-SIMPLE, How To Set Up a SIMPLE IRA Plan
8826, Disabled access credit.
8834, How To Claim the Credit
8885, Health coverage tax credit.
T, Form T.
W-2, Tax Treatment of Contributions
Franchise, Franchise, trademark, or trade name., Franchise, trademark, trade name.
Franchise taxes, Franchise taxes.
Free tax services,
Fringe benefits, Fringe Benefits
Fuel taxes, Fuel taxes.

G

Gas wells, Natural Gas Wells
Geological and geophysical costs:
Development, oil and gas, Geological and Geophysical Costs
Exploration, oil and gas, Geological and Geophysical Costs
Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits
Gifts, nominal value, Gifts of nominal value.
Going into business, Going Into Business
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
Improvements:
By lessee, Improvements by Lessee
For disabled and elderly, Barrier Removal Costs
Income taxes, Income Taxes
Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted
Individual retirement arrangements (IRAs), Individual Retirement Arrangement (IRA)
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
Interest:
Allocation of, Allocation of Interest
Below-market, Below-Market Loans
Business expense for, Interest
Capitalized, Capitalized interest., Capitalization of Interest
Carrying charge, Carrying Charges
Deductible, Interest You Can Deduct
Forgone, Below-Market Loans
Life insurance policies, Interest on loans with respect to life insurance policies.
Not deductible, Interest You Cannot Deduct
Refunds of, Refunds of interest.
When to deduct, When To Deduct Interest
Interview expenses, Interview expense allowances.
IRA, Individual Retirement Arrangement (IRA)

K

Keogh plan (see Qualified retirement plan)
Key person, Who is a key person?
Kickbacks, Bribes and kickbacks.

L

Leases:
Canceling, Canceling a lease.
Cost of getting, Cost of Getting a Lease, 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.
Licenses, Government-granted license, permit, etc., Licenses and regulatory fees.
Limit on deductions, Not-for-Profit Activities
Line of credit, Line of credit (continuous borrowings).
Loans:
Below-market interest rate, Below-Market Loans
Discounted, Discounted loan.
Origination fees, Points.
To employees, Loans or Advances
Lobbying expenses, Lobbying expenses.
Lodging and meals, Meals and lodging.
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, Reimbursement of Travel, Meals, and Entertainment
Meals and entertainment, Meals and Entertainment
Meals and lodging, Meals and lodging.
Medical expenses, Impairment-related expenses.
Methods of accounting, When Can I Deduct an Expense?
Mining:
Depletion, Mines and Geothermal Deposits
Development costs, Development Costs
Exploration costs, Exploration Costs
Money purchase pension plan, Money purchase pension plan.
More information (see Tax help)
Mortgage:, Mortgage.
Cost of acquiring, Expenses paid to obtain a mortgage.
Interest, Mortgage.
Moving expenses, machinery, Moving machinery.

N

Natural gas, Natural Gas Wells
Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles
Not-for-profit activities, Not-for-Profit Activities
Notification requirement:
SIMPLE IRA, Notification Requirement

O

Office in home, Business use of your home.
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
Organizational costs, Business Start-Up and Organizational Costs
Original issue discount, Original issue discount (OID).
Outplacement services, Outplacement services.

P

Passive activities, Passive activities.
Payments in kind, Payments in kind.
Penalties:, Prepayment penalty.
Deductible, Penalties and fines.
Nondeductible, Penalties and fines.
Prepayment, Prepayment penalty.
Per diem and car allowances:
High-low rate, Per Diem and Car Allowances
Regular rate, Per Diem and Car Allowances
Reporting allowance, Per Diem and Car Allowances
Standard meal allowance, Per Diem and Car Allowances
Standard mileage rate, Per Diem and Car Allowances
Percentage depletion, Percentage Depletion
Personal property tax, Personal property tax.
Points, Points.
Political contributions, Political contributions.
Pollution control facilities, Pollution Control Facilities
Prepaid expense, Prepayment.
Prepaid expense:
Extends useful life, Prepayment.
Interest, Prepaid interest., Prepaid interest.
Rent, Rent paid in advance.
Prepayment penalty, Prepayment penalty.
Presumption of profit, Not-for-Profit Activities
Profit-sharing plans, Profit-sharing plan.
Publications (see Tax help)

Q

Qualified retirement plan, Qualified Plan

R

Rate Worksheet for Self-Employed, Figuring Your Deduction
Real estate taxes, Real Estate Taxes
Recapture:
Clean-fuel deductions, Recapture of the Deductions
Electric vehicle credit, Recapture of the Credit
Exploration expenses, Recapture of exploration expenses.
Timber property, Recapture.
Recovery of amount deducted, Recovery of amount deducted (tax benefit rule).
Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion.
Reforestation costs, Reforestation Costs, Reforestation Costs
Regulatory fees, Licenses and regulatory fees.
Reimbursements, Reimbursements
Reimbursements:
Accountable plan, Accountable Plans
Mileage, Per Diem and Car Allowances
Nonaccountable plan, Nonaccountable Plans
Per diem, Per Diem and Car Allowances
Qualifying requirements, Accountable Plans
Related persons:
Anti-churning rules, Related person.
Clean-fuel vehicle deduction, Related persons.
Coal or iron ore, Disposal to related person.
Payments to, Related person., Related person.
Refiners, Related person.
Unreasonable rent, Unreasonable rent.
Removal:
Barrier, Barrier Removal Costs
Retired asset, Retired Asset Removal Costs
Rent expense, capitalizing, Capitalizing Rent Expenses
Repairs, Repairs.
Repayments (claim of right), Repayments.
Research costs, Research and Experimental Costs, Research and Experimental Costs
Retirement plans:
Defined benefit, Defined Benefit Plan
Defined contribution, Defined Contribution Plan
IRA, Individual Retirement Arrangement (IRA)
Money purchase, Money purchase pension plan.
Profit-sharing, Profit-sharing plan.
Qualified, Qualified Plan
Salary reduction arrangement, Salary Reduction Simplified Employee Pension (SARSEP)
SEP, Simplified Employee Pension (SEP)
SIMPLE, SIMPLE Retirement Plans

S

Salaries and wages, Employees' Pay
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, Nondeductible Premiums
SEP plans, Simplified Employee Pension (SEP)
Sick pay, Sick and Vacation Pay
SIMPLE plans, Excludable employees., Compensation., Notification Requirement, Contribution Limits, Employer matching contributions., Nonelective contributions., When To Deduct Contributions, Distributions (Withdrawals)
Standard meal allowance, Standard meal allowance.
Standard mileage rate, Per Diem and Car Allowances
Standby charges, Commitment fees or standby charges.
Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs
Subscriptions, Club dues and membership fees., Subscriptions.
Suggestions for publication, Comments and suggestions.
Supplies and materials, Supplies and materials.

T

Tax help,
Tax preparation fees, Tax preparation fees.
Taxes:, Taxes on Leased Property
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, Contacting your Taxpayer Advocate.
Telephone, Telephone.
Timber, Reforestation Costs, Timber
Tools, Tools.
Trademark, trade name, Franchise, trademark, or trade name., Franchise, trademark, trade name.
Travel, Reimbursement of Travel, Meals, and Entertainment
TTY/TDD information,

U

Unemployment fund taxes, Unemployment fund taxes.
Unpaid expenses, related person, Related person.
Utilities, Utilities.

V

Vacation pay, Sick and Vacation Pay

W

Wages and salaries, Employees' Pay
Welfare benefit funds, Welfare benefit funds.

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