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Business Expenses: For use in preparing 2011 Returns

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Individuals can benefit from enhanced peace of mind, less anxiety and less pain – and better health outcomes when waiting times are very long29 – when provided with speedier access to care, as afforded by private health insurance in duplicate PHI markets. There are nonetheless trade-offs with other policy goals, such as equity, which have led policymakers in the Netherlands to make different policy choices. Despite the existence of a private delivery system and waiting times for elective care, purchasers of PHI do not gain better access to care compared to those without such cover in the Netherlands. The system is designed to channel patients towards. | Department of the Treasury Internal Revenue Service Publication 535 Cat. No. 15065Z Business Expenses For use in preparing 2011 Returns Get forms and other information faster and easier by Internet IRS.gov Contents Introduction. 1 What s New for 2011. 2 What s New for 2012. 2 Reminders. 2 1. Deducting Business Expenses . 2 2. Employees Pay. 6 3. Rent Expense. 8 4. Interest.10 5. Taxes .15 6. Insurance .17 7. Costs You Can Deduct or Capitalize .21 8. Amortization .25 9. Depletion.33 10. Business Bad Debts.38 11. Other Expenses.40 12. How To Get Tax Help.46 Index.49 Introduction This publication discusses common business expenses and explains what is and is not deductible. The general rules for deducting business expenses are discussed in the opening chapter. The chapters that follow cover specific expenses and list other publications and forms you may need. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address Internal Revenue Service Business Forms and Publications Branch SE W CAR MP T B 1111 Constitution Ave. NW IR-6526 Washington DC 20224 We respond to many letters by telephone. Therefore it would be helpful if you would include your daytime phone number including the area code in your correspondence. You can email us at taxforms@irs.gov. The asterisk must be included in the address. Please put Publications Comment on the subject line. You can also send us comments from www.irs.gov formspubs select Comment on Tax Forms and Publications under Information about. Although we cannot respond individually to each comment received we do appreciate your feedback and will consider your comments as we revise our tax products. Ordering forms and publications. Visit www.irs.gov formspubs to download forms and publications call 1-800-829-3676 or write to the Mar 13 2012 address below and receive a response within 10 days after your request is received. Internal Revenue .