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Publication 334 2000 Tax Year

Expenses You Cannot Deduct

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

You usually cannot deduct the following as business expenses. For more information, see Publication 535.

  • Bribes and kickbacks.
  • Demolition expenses or losses.
  • Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs.
  • Lobbying expenses.
  • Penalties and fines you pay to a governmental agency or instrumentality because you broke the law.
  • Political contributions.
  • Repairs that add to the value of your property or significantly increase its life.

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