The prevalence of intracranial artery calcification are: 1  internal carotid artery: ~60%. 2  vertebral artery ~20%. 3  middle cerebral artery ~5%. 4  basilar artery ~5%.
Costs paid or incurred before October 23, 2004, must be capitalized unless an election is made to amortize them. You can choose to deduct up to $5,000 of business start-up and $5,000 of organizational costs, paid or incurred after October 22, 2004, as a current business expense.
You need to INCUR actual expenses in order to take incidental per diem deductions. The IRS is showing zero tolerance with the unsubstantiated practice. State income taxpayers. Just because the IRS allows a deduction doesnât necessarily mean the State is of the same opinion. Make sure your positions are supported on all venues.