3D rendering of a melanocyte. Through a process called melanogenesis, these cells produce melanin, which is a pigment found in the skin, eyes, and hair. This melanogenesis leads to a long-lasting pigmentation, which is in contrast to the pigmentation that originates from oxidation of already-existing melanin.
Example 1. You spend $200 for a business-related meal. If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction cannot be more than $45 (50% Ã $90).
If you're an employee in someone else's business and you buy a computer to use in your work, you should get your employer to reimburse you for the cost. The employer will then be able to deduct the cost as a business expense. You need not include the cost in your employee income. If your employer does not reimburse you, you can deduct the cost only if and to the extent it and your other unreimbursed employee expenses exceed 2% of your adjusted gross income.