Examlex
The hallucinations and delusions of amphetamine psychosis mimic the features of paranoid
schizophrenia.
Deductible
An expense that can be subtracted from gross income to reduce the amount of income subject to tax.
More-Than-50% Business-Use Test
A criterion used for determining whether an asset is used primarily for business, requiring that over 50% of its use is for business to qualify for certain tax deductions.
Listed Property
Assets specified by the IRS that are subject to specific record-keeping and substantiation requirements, such as vehicles and computers used for business.
Business Bad Debt
Debt associated with the conduct of a trade or business that becomes worthless or uncollectible during the tax year.
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