Federal courts have confirmed that expenses incurred for the care of a dependent, such as babysitting or daycare, while the taxpayer is at work, are not included in deductible business expenses and are not deductible under IRC section 162(a).
A firewall is a system designed to prevent unauthorized access to or from a private network. You can implement a firewall in either hardware or software form, or a combination of both. Firewalls prevent unauthorized Internet users from accessing private networks connected to the Internet, especially intranets.
10. Firebox â The firebox is the section of the chimney system in which a person builds a fire. A proper firebox is lined with firebrick, a substance of refractory ceramic, which can become cracked or weakened after years of use. This area of the chimney is often in need of repair.