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Expenses
Acquisition-related compensation. 96:340.
Adoption assistance credit/exclusion. 97:156, 359.
Advertising expenses. 92:801; 95:82.
Airline travel. 97:197.
Alimony payment reductions. 96:470.
Americans with Disabilities Act. 92:598.
Attorney's litigation costs. 93:780.
Attorney's unreimbursed client expenses. 93:468; 94:715, 769; 96:728.
Auto depreciation limits. 96:132.
Bad debt expense
deductibility. 94:459; 96:442.
unpaid child support and alimony. 93:651.
financial institutions. 90:160.
Bank loan origination costs. 98:598.
Building demolitions. 92:586.
Business
accountant's letter as substantiation. 90:661.
antidumping duties. 97:78.
airline
    safety inspection costs. 97:7.
    travel, substantiating. 97:197.
asbestos
    abatement. 94:360.
    removal. 92:802.
autos
    business use. 91:10, 77.
    luxury limits. 97:222.
    partner's for partnership. 93:685.
C corporation's ownership of home. 90:488.
charitable contributions. 95:473.
    donation of building to be burned. 96:73.
client out-of-pocket expenses. 95:91.
club dues, spousal travel, meals and entertainment. 95:140, 418.
    substantiation threshold. 95:700, 701.
CODA contributions
    income earned after year-end. 91:125.
commuting costs. 90:220; 94:580, 625; 99:144, 198, 829.
compensation
    in excess of $1 million. 94:121, 327, 515, 771; 98:372, 667.
    liability for assumed by purchaser. 90:362.
    meal allowances for overtime. 94:381.
    new developments. 90:667, 739; 91:699, 804.
    property transfer under Sec. 83. 94:216.
    reasonable. 90:364; 92:178; 93:634, 784; 98:517, 574, 667.
    severance payments after Sec. 338 election. 97:618.
    stock
        compensation. 90:302.
        options. 97:472.
costs of creating mutual funds. 94:518.
costs of stock redemption. 92:65.
defending hostile takeovers. 91:26.
demolition. 95:480.
developing manufacturing processes. 96:401.
due diligence and start-up. 99:85.
education. 91:410.
employee expenses
    accountability. 90:569.
    reimbursed. 90:124, 433; 91:129.
    relocation. 97:472; 99:85.
    severance payments after Sec. 338 election. 97:618.
    training costs. 97:185.
employer-provided meals. 92:363; 96:601; 98:12, 145.
environmental clean-up. 94:78, 516, 544, 740; 95:756; 96:531, 602; 98:289; 99:302.
expansion costs. 93:228; 96:399.
expense account sampling. 97:408.
fee to postpone property settlement. 97:274.
flexible spending accounts. 93:317.
fringe benefits
    partners and S shareholders. 92:276; 93:30.
    regulations. 92:192.
    value of providing after RRA '93. 95:494.
full-time life insurance salesman. 91:57.
Home-Based Business Relief Act. 97:261.
home office. 98:18; 99:304.
INDOPCO's impact. 93:577; 94:248; 99:389.
ISO 9000 costs. 98:81.
leasehold improvements. 95:90.
lease rollovers. 99:14.
lease stripping. 95:753; 97:68.
lease termination payments. 96:467.
legal fees. 91:799; 94:621; 97:667; 99:676.
loan fees
    financing stock redemption. 92:354; 95:400.
luxury cars. 97:222.
meals and entertainment
    exceptions to limits. 95:418.
    limits. 95:140.
meals for prospective customers. 94:386.
package design. 99:85.
personal injury claims. 99:530.
pipeline relocation. 98:11.
premiums paid to insurance sub. 90:92.
professional fees in hostile takeover. 92:710.
property transfers secured by letter of credit. 95:22.
qualified transportation benefits. 98:440.
recreational and social activities for employees. 94:607.
real estate taxes. 99:624.
reimbursement arrangements. 91:56.
relocation costs. 95:78.
R&E expenditures. 95:24, 287.
    trade or business requirement. 96:206.
remediation-related costs. 96:205.
repairs. 97:273.
retainer fee applied to acquisition costs. 99:768.
retirement malpractice insurance. 99:824.
Sec. 163(l). 98:290.
severance payments. 95:120.
slotting fees. 98:528.
software costs. 97:206, 352.
start-up costs. 90:126; 92:282, 442; 98:220, 666; 99:85, 222, 527.
stock
    reacquisition costs. 97:135.
    redemptions. 97:8.
store coupons and customer incentives. 94:226.
substantiation
    fax and e-mail. 98:210.
takeover costs. 92:68.
training costs. 97:353.
travel expenses
    advances to truck drivers. 93:332.
    airline travel. 97:197.
    away from home more than one year. 93:469, 700.
    between residence and work site. 94:180.
    multiple tax homes. 90:802.
    reimbursed 1989 expenses. 90:192.
    Saturday night stays. 92:770.
    substantiation threshold. 95:700, 701.
    temporary work assignments. 94:125, 152.
    underground storage tanks. 98:371, 670.
    year 2000 costs. 97:749, 807; 98:13, 81, 531.
Business expansion
use of separate entities. 94:22.
Charitable deductions for flowthrough entities. 96:466.
Computer used at home. 96:238.
Condo rental losses. 96:341.
Contested liabilities. 95:26.
Corporate expenses
paid by shareholder-officer. 93:136.
Covenant not to compete. 93:351; 97:548.
Daily transportation costs. 90:257.
Developmental costs. 95:250.
Dividends paid to ESOP
effect on ACE calculation. 97:53.
Education. 96:197.
Employee bonuses. 95:662; 96:14.
Environmental cleanup costs. 93:436; 94:78, 516, 544; 95:756; 96:602.
Expensing depreciable assets. 92:12.
Fees for shelf space. 93:355.
Fees of financing stock redemptions. 93:174.
Fines and penalties. 90:223.
Franchisee's payments. 94:184.
Golden parachutes. 94:777.
Graduate education expenses. 93:182.
Health care coverage requirements of FMLA. 95:118.
Higher education costs. 98:88, 108; 99:168.
Home-Based Business Relief Act. 97:261.
Insurance sales commissions. 98:211.
Interest, see "Interest Income and Expense."
ISO 9000 costs. 98:81.
Just-in-time implementation costs. 96:15.
Land remediation costs. 94:32.
Law firm
client expenses. 94:715, 769.
litigation costs. 95:608.
reimbursements of previous advances. 96:60.
Lease termination payments. 96:467.
Legal fees
reorganizations. 94:621.
successful defense. 91:799.
to recover insurance proceeds. 96:645.
LILO transactions. 99:357.
Loan costs
connected to deemed stock redemption. 94:35.
Loan origination costs. 93:94.
Long-term care insurance. 96:728; 98:288, 820.
Luxury cars. 97:222.
Medical expenses
cost of Florida stay. 90:327.
deduction by self-employeds. 94:771; 95:181.
deduction by sole proprietor of reimbursements to doctor-recommended marijuana. 97:252.
employee spouse. 94:319, 750.
future residential costs. 94:226.
general rules. 90:371.
high-deductible health plans. 97:463.
Medicare+Choice MSAs. 99:699.
nursing home costs. 91:618.
of others. 93:453.
special care facilities and education. 95:699.
Moving expense deduction
RRA changes. 94:293.
Multiple tax homes. 91:546.
"Origin-of-the-claim" doctrine. 98:618.
Per capita Federal tax burden by state. (chart) 96:721.
Portfolio management fees. 94:146.
Prepaid club dues. 93:781.
Professional fees in hostile takeover. 92:710.
Real estate taxes on co-op apartment. 97:756.
Real property lease acquisitions. 96:166.
Renting property below FMV. 92:343.
Resort condominium. 96:251.
Restitution payments. 95:602.
Sec. 179
allocation. 95:725.
property used in rental activity. 94:478.
regulations. 91:647; 96:425, 468.
Sec. 183
deductibility for AMT. 98:129.
Sec. 195 and business acquisitions. 99:625.
Sec. 280A
home office
    joint use. 93:485.
    multiple businesses. 90:323; 93:485.
    principal place of business. 94:316.
    Soliman case. 91:102; 93:199, 414.
    test for. 90:256, 348; 95:207; 97:261.
Self-employeds
health insurance. 90:570; 95:181, 481.
medical costs. 93:293; 94:319, 750.
Self-employment taxes. 91:415.
Settlement fund
payments to. 95:26.
Severance payments. 95:120; 97:618.
Software costs. 97:206, 352.
Sole practitioner tax planning. 97:732.
Specific costs
deductibility or capitalization. 96:184.
Start-up costs. 92:282.
State income taxes on Schedule C. 97:549.
Stock option plan amendment. 96:342.
Substantiation. 97:337.
Tax advice and preparation fees. 92:279.
Taxpayer Relief Act of 1997. 98:18.
Tax-related payments. 92:654.
TRACs. 99:752.
Underground storage tanks. 98:371, 670.
Year 2000 costs. 97:749, 807; 98:13, 81, 531.
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©1999 AICPA