You cannot use the standard mileage rate if you decide to take a depreciation deduction in the year you first place the car in service.

If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car.

The section 179 deduction and the depreciation deduction are discussed later.

Not choosing it can give you a larger depreciation deduction in later years.

You will have to depreciate the computer over its useful life (five years) and claim a depreciation deduction each year.

Under this rule, ministers must reduce their business expense deduction by the percentage of their total compensation that consists of a tax-exempt housing allowance.

And, the employee will not be able to claim a business expense deduction since he or she has inadequate records.

Ministers cannot claim a business expense deduction for unreimbursed club dues that they pay themselves.

If this pastor had $4,000 of business expenses, his or her business expense deduction would be reduced from $4,000 to $3,000.

In order to claim a business expense deduction on his tax return he will need to produce a receipt for each separate expense of $75 or more.

Members who contribute to special-occasion offerings processed through the church's books can deduct their contributions as a charitable contribution if they itemize deductions.

Employees who cannot itemize deductions will not be able to deduct any of these expenses.

Families earning $90,000 and $130,000 itemize deductions.

First, the taxpayer must elect to itemize deductions, and the total itemized deductions must exceed the standard deduction (otherwise, itemization would not reduce tax).

This was particularly true in the tasks that demanded logical deduction.

While these rules are fine for the beginner, they are no substitute for listening to the bidding and making a logical deduction.

Emotional conflict, logical deduction and the period setting make for an entertaining, nostalgic brainteaser.

Justification can use empiricism (the evidence of the senses), authoritative testimony (the appeal to criteria and authority), or logical deduction.

In some versions, a question mark may be placed in an unrevealed square to serve as an aid to logical deduction.

Cash contributions include those paid by cash, check, credit card, or payroll deduction.

Because repayments are limited to 9 per cent of any earnings over the 15,000 threshold, they are best seen as a relatively modest monthly payroll deduction.

In addition to voluntary methods of recoupment, employers commonly use payroll deduction, as well as offsetting the recoupment against future paper claims.

The hospital also initiated a payroll deduction option for the hospital's employees.

Products are also sold as an employee benefit through payroll deduction.

You should also agree a salary deduction for the repayments.

This can be paid by salary deduction or through the contributors own bank account.

The latest claims, over continued cover-ups to meet salary deductions this season, come with an air of inevitability.

It evaluates its employees four times a year and can provide financial incentives as well as disciplinary actions such as delays in salary increases or even salary deductions.

Worse, if they take the standard deduction and don't itemize, they pay taxes on the whole allowance.

The standard deduction may not be the best option.

Nearly two out of three taxpayers take the standard deduction rather than itemizing deductions such as mortgage interest, charitable contributions, and state and local taxes.

In order to determine taxable income, an individual reduces adjusted gross income by any personal exemptions, deductions, and either the applicable standard deduction or itemized deductions.

Assumes families earning $25,000 and $50,000 claim the standard deduction.

Their seven permanent members of staff yesterday all agreed to a substantial wage deduction.

This division also deals with wage deduction with respect to room, board, uniforms, tools, etc.

Once certain, the employer should discuss making wage deductions with the worker.

Employees contributed towards the fees from wage deductions.

The loan must be repaid at a rate dependent on income and repayments are normally recovered via the income tax system by wage deductions.