Publication 535: Business Expenses; Introduction

Publication 535

2000 Tax Year

Introduction

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 generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. However, you may have to capitalize certain insurance costs under the uniform capitalization rules. For more information, see Capitalizing Premiums, later.

Previous | First | Next

Publication Index | 2000 Tax Help Archives | Tax Help Archives | Home