There are 18 names in this directory beginning with the letter N.
A helpful and appropriate expense for a field of trade, business, or profession; it does not have to be indispensable to be considered necessary.
Net Capital Gain
The amount by which the net long-term capital gain for the year exceeds the net short-term capital loss.
A reimbursement or allowance arrangement under which an employer reimburses an employee or provides the employee an expense allowance regardless of whether the employee meets any of the requirements of an accountable plan.
The parent who has custody of a child for the shorter part of the year or who does not have custody at all.
Income from earnings or wages, active business participation, dividends, interest, or capital gains.
Nonperiodic Payment or Distribution
A payment or distribution from a retirement plan that does not recur on a regular basis.
Nonrecaptured Section 1231 Losses
The net section 1231 losses for the previous five years that have not been applied against a net section 1231 gain by treating the gain as ordinary income.
A credit that cannot be more than the tax liability on the taxpayer's tax return.
Nonresidential Real Property
Most real property (real estate) other than residential rental property.