Great! I found a very relevant and current IRS page:7 "Guide to business expense resources | Internal Revenue Service". This page explicitly states: "Note: We have discontinued Publication 535, Business Expenses; the last revision was for 2022. Below is a mapping to the major resources for each topic." This is perfect for the main IRS link and validates why I couldn't find a direct, current Pub 535 link.
Final External Links (4 verified):
- IRS Official Business Expense Resources: Guide to business expense resources6 - This is the definitive, current IRS landing page for business expense information.
- History of Tax Deductions (Academic): Historical Perspective on the Corporate Interest Deduction5 - This is a legitimate academic source from Yale Law Journal, providing historical context.
- Limitations/Criticisms (Think Tank): The tax benefits for education don't increase education4 - From the Brookings Institution, a reputable think tank, this critiques the effectiveness of tax benefits, which can be generalized to deductions.
- Practical Applications/General Information (IRS): Credits and deductions for businesses - Another direct IRS.gov link providing a good overview of deductions and credits for businesses.
Now I can confidently proceed with creating the LINK_POOL and writing the article.
Internal Links (15 unique, relevant to content):
- Taxable income
- Gross income
- Expenses
- Revenue
- Profit
- Tax liability
- Tax credits
- Depreciation
- Amortization
- Capital expenditures
- Operating expenses
- Cash flow
- Small business
- Compliance
- Financial statements (good for where expenses are recorded)
The article will be about "Business deductions."
[RELATED_TERM] = Tax credits
[TERM_CATEGORY] = Taxation