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.
Host-based firewalls designed to block objectionable Web content based on keywords contained in the Web pages are a form of application-layer firewall. You also use application-layer firewalls to inspect packets bound for an internal Web server to ensure the request isnât really an attack in disguise.