1. A taxpayer may deduct ordinary and necessary expenses incurred when traveling away from home on business. A business deckiction is not allowed for personal expenses. Bart divide the total travel expenses between the txjsiness related expenses and personal expenses. He may only deduct as a business expense the business related travel expenses. Therefore, Bart may deduct $800 ( $ 9 5 0 - $ 1 0 0 - $ 5 0 ) of the travel expenses exchjding meals 당연히 비즈니스와 관련이 없는비용은 인정을 못받습니다. $800불이 정답입니다.
추가로 No deduction is allowed for the following: a. Travel that is primarily personal in nature (if more days are spent for personal purposes than for b니siness p니rposes) c. Comm니ting between home and work The taxpayer's regular or principal (if there is more than one regular) place of business, or If the taxpayer has no reg니lar or principal place of b니siness beca니se of the nat니re of the work, the taxpayer's reg니lar place of abode in a real and substantial sense.
2. 비영리 활동에서 발생한비용은 소득까지만 공제가능, 순손실을 인정받지못한다. 여기서는 비용은 3,900이지만 당년도에 공제 가능한비용은 3,300 까지만이다. 먼자 600, 1,000을 공제후 다음으로 500,600,300을공제후 나머지 300은 감가상각비로 공제한다. 하지만 감가상각비가 많으므로 다음과 같이 할당공제한다.
Automobile: 300x 600/900= 200 Machine: 300x 300/900=100
3.10,000 + 5,000 -20,000= -5000 NOL 말그대로 순영업손실구하는문제입니다. 영업과 관련이 없다면 고려하지 낳아야 하겠지요.
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