11.   Some of the write-offs are a result of mergers, in which companies deduct acquisition charges.

12.   Spokesman Jeremy Heymsfeld said tax laws would allow the company to deduct some of the payments, so the provision would not be increased.

13.   Tax laws allow companies to deduct losses on land holdings once the land is sold and unrecoverable bad debt in some cases, he said.

14.   The Financial Accounting Standards Board, which sets U.S. accounting rules, originally planned to require companies to deduct stock option expense from income.

15.   The letter said that if he wanted the insurance, the company could automatically deduct the cost from his bank account.

16.   This allows the company to deduct interest payments on the debt securities from its taxes.

17.   Today, a company can deduct current losses from prior year income going back three years.

18.   Today, a company can deduct current losses from tax payments up to three years old.

19.   Today, a company can deduct prior year income going back three years.

20.   Under the accord, a company may deduct certain kinds of taxes paid to its host country from the tax statement filed with its nation of origin.