Unreimbursed meals and entertainment paid by employees are deductible as an itemized deduction to the extent the amount exceeds 2－percent of adjusted gross income.()

A closely held corporation cannot offset net passive losses against income of the business.() 点击查看答案&解析

To be deductible, employee compensation must be for services actually performed by the employee and the amount must be reasonable.() 点击查看答案&解析