71.   The most acrimonious debate tonight centered on a provision that would allow corporations with overfunded pension plans to use some of that money for business expenses.

72.   The person said that the cost of the apartment threw into question whether it was a reasonable business expense for Tyco or another way the company had compensated Kozlowski.

73.   The royalty fees paid to the record industry ultimately could become a substantial business expense.

74.   The prosecution says Albert Pirro essentially deducted life as a business expense.

75.   The suit contends that in knowingly deducting personal expenses as business expenses, BET violated federal and state law.

76.   They get to take a home mortgage interest deduction on their residence while writing off the mortgage interest on the rental property as a business expense.

77.   These taxes are not deductible by the employer because they are for personal services, as opposed to a business expense.

78.   They can deduct business expenses like racing forms and newsletter subscriptions.

79.   This eighth edition includes the new tax laws and how they relate to investments, retirement plans, real estate tax shelters, business expenses and other concerns.

80.   This gets written off at tax time as a legitimate business expense.