"Reasonable deduction" includes food, dormitory, water and electricity; but all these deduction items must be properly documented and verifiable by auditor.

所有类似伙食费，住宿费，水电费等合理工资扣项，必须准确记录，以便评审员可以查核。

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First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.

首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。

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A partnership may specially allocate items of income, loss, deduction or credit to different partners, subject to certain restrictions.

在遵守特定限制的前提下，合伙企业可以将收入、损失、扣减或信用等项目专门分配给不同合伙人。

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In any event, no tax deduction is allowed for items in less than good condition, a determination that must be made in writing by the recipient of the goods in question.

FORBES: Cutting Taxes While Doing Good

Based on the preferences contained in the governing documents, the entity allocates items of income, deduction, loss, and credit between the classes.

FORBES: Chief Counsel Squashes Mysterious Technique

They include popular items like the mortgage interest deduction, tax-free health insurance, and the charity deduction.

FORBES: Let's Bribe Taxpayers To Give Up Tax Breaks