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The IMF exists to:
Personal Residence
A property where the taxpayer lives for the majority of the tax year, often qualifying for tax benefits like the mortgage interest deduction.
Selling Expenses
Costs incurred directly in the selling or distribution of goods or services, such as advertising, promotional materials, and sales staff salaries.
Gross Profit
The profit a company makes after deducting the costs associated with making and selling its products, or the costs associated with providing its services.
Ownership Test
Criteria used to determine if an individual or entity has the necessary ownership interest in a property or investment to qualify for certain tax benefits.
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