11.   And his boss, George W. Bush, has declared himself opposed to treating stock options as a business expense.

12.   And some companies use huge restructuring charges that typically accompany mergers as a place to dump regular business expenses, increasing earnings in the process.

13.   And they also tend to have fewer tax issues, while affluent people have more partnerships, passive investments and business expenses to deal with.

14.   Another concern is that the penalties would be tax deductible as a business expense, softening the blow felt by cigarette companies.

15.   Both men deny the allegations, saying the payments were for legitimate business expenses.

16.   A spreadsheet is handy for family budgets or business expenses.

17.   Air fares dropped when companies began paring business travel expenses and are expected to continue to fall.

18.   Business expenses for artist and label come off the top and must be documented.

19.   Business travel expenses that qualify for reclaiming differ by country.

20.   But it may make sense to file separately if both spouses work and one has significant medical or business expenses.