2.03.1 Compensation (1)

Question 問題
Which of the following tests is NOT used to determine whether an employee's pay is deductible as an expense?

A. Payments for service an employee rendered 従業員が提供したサービスに対する支払い are reasonable. This test is based on the circumstances 状況に基づく at the time you contract for the services, サービスの契約時点 not on those existing when the amount of pay 支払時に存在するもの is questioned. 問われていない

B. Payments for services an employee rendered 従業員が提供したサービスに対する支払い are ordinary and necessary 経常的で必要かつ and are directly or indirectly 直接または間接に connected with your trade or business.

C. Payments are made for services actually performed.

D. Depending upon the taxpayer's method of accounting, 納税者の会計方針に応じて payments are made or expenses are incurred for services rendered during the year.

The correct answer is 正解は、[B. Payments for services an employee rendered are ordinary and necessary and are directly or indirectly connected with your trade or business.]
給与賃金は従業員のサービスが事業に直接関連していなければなりません。