![IRS Code 162](https://amynorthardcpa.com/wp-content/uploads/2024/04/IRS-Code-162-Banner.png)
Discover the essentials of IRS Code 162(a) for maximizing business deductions. Learn the intricacies of ‘ordinary and necessary’ expenses, the impact of Supreme Court interpretations, and how the Cohan rule affects your tax filings. Stay compliant and optimize your deductions with this expert guide.