Tag Archives: deductible business expense

PCORI Fee Update: PCORI Fees May Be Tax Deductible as a Business Expense

On May 31, 2013, the IRS’s Office of Chief Counsel released a memorandum explaining the office’s opinion that PCORI fees are a deductible business expense. The memo explains that Section 162(a) permits a deduction for “all ordinary and necessary business … Continue reading

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