The allowable deduction is apportioned between the estate and the beneficiaries.

减免的税额在地产和受益人之间分摊。

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There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.

会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。

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However, if you are a significant shareholder of a smaller-cap company like wireless connectivity provider iPass (nasdaq: IPAS - news - people ) and intend to present a legitimate resolution at the meeting to unlock shareholder value, the cost of getting to California for the meeting would be an allowable deduction.

FORBES: Most Overlooked Deductions

If a home is rented for fewer than 15 days during a tax year, no deduction attributable to the rental activity is allowable, but more importantly, no rental income is included in your taxable income.

FORBES: The Masters: A Tax Break Unlike Any Other