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Overnight Sleep Test
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摘要: A criterion that determines whether meals eaten alone while working are tax deductible. To be considered a tax-deductible business expense, meals eaten alone must be eaten when the person is doing bus[阅读全文:]

Overwithholding
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摘要: A generic term referring to an excess amount of tax being withheld for an employee or retirement plan participant throughout the year. Overwithholding can apply to both income and Social Security taxe[阅读全文:]

Parsonage Allowance
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摘要: An allowance designated by a church or other organization for its church professionals (clergy) for the expenses of providing and maintaining a home.

This is basically a housing allowan[阅读全文:]

Passive Activity Loss Rules
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摘要: A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income-producing activities in whi[阅读全文:]

Ordinary And Necessary Expenses - O & NE
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摘要: Expenses incurred by individuals for their business or primary employment. "Ordinary and necessary" expenses are categorized as such for income tax purposes, and these expenses are generally conside[阅读全文:]

Ordinary Loss
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摘要: Any loss incurred by a taxpayer that is not considered a capital loss. Ordinary losses can stem from many causes, including casualty and theft. Ordinary losses that are larger than a taxpayer's gross[阅读全文:]

Original Cost
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摘要: All of the costs directly associated with acquiring an asset and putting it into use.

The type of costs involved vary according to the type of asset. If this is machinery, original cost [阅读全文:]

Nontaxable Dividends
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摘要: Dividends from a mutual fund or some other regulated investment company that are not taxed. Taxes are not paid out because the fund invests in municipal and other tax exempt investments.

[阅读全文:]

Notice Of Deficiency
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摘要: A letter from the Internal Revenue Service that advises a taxpayer about delinquent taxes owed plus any penalties and interest. A notice of deficiency is sometimes also called a 90-day letter because [阅读全文:]

Notice Of Seizure
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摘要: A letter or written notice from the Internal Revenue Service (IRS) informing the recipient that authorization has been given to liquidate his or her assets in order to cover the income taxes due. [阅读全文:]