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The troubles affecting the federal government’s Paycheck Protection Program (PPP) have been well documented. One critical issue is the fact that, while PPP lenders have been receiving their fees, PPP agents have not....more
Section 212(3) of the Internal Revenue Code [Code] provides in pertinent part: “In case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year...more