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Chapter 7 Overview of Deductions and Losses

Chapter 7 Overview of Deductions and Losses Deductions Authorized by General Sections of the IRC Positive Criteria (general allowance of ded.): Sec. 162: Expenses of carrying on a T/B Sec. 212: Expenses for production of income Sec. 165: Losses Sec. 172: NOL

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Ir code sec - PowerPoint PPT Presentation

Chapter 7 Overview of Deductions and Losses