#business_expense__trade_expense__tradeexpense ordinary and necessary expenses incurred in a taxpayer's business or trade supertype: disbursal__expense__disbursement amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) subtype: organization_expense the cost (over a period of five years) of organizing a new corporation or partnership subtype: promotional_expense__promotionalexpense the cost of promoting a product
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