Professional fees

provided URL is https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQHSPAnO-iTtOhxYB3LajS2uUI9DdeA_CdPMBmzjwHHz2Ckhaq19UXnllgBTpCGM93Qp9athdstaQCB-6tbwnkdxGUwfiOlt8xN8l73eqYMtuqvYOJw3dZ4WymudWPl7apEtdgrIcFXZ1qzPVFTEN8d-o5fvRMPYZnSqGgzRgSwfqzH4g8k143g=. This is a Google redirect URL. I need to find the actual source. Looking at the snippet, it's about "Evolution of Attorney Fees". A quick search for "Evolution of Attorney Fees in the United States" directly would likely lead to a better, more stable URL.
* Self-correction: I found a more direct article for the history of legal fees²⁶: "A Brief History of Lawyers' Fees | Home - Joseph, Hollander & Craft LLC". This looks more stable and directly covers the history.
* URL: https://jhc-law.com/news/history-of-lawyers-fees/

IRS/Tax Treatment: IRS Publication 535 is directly relevant for deductibility of professional fees as business expenses. Sources²⁵,²⁴,²³,²², confirm this.²¹ directly states "Professional Fees: You can deduct fees paid to professionals, such as accountants, lawyers, and consultants."
- URL: https://www.irs.gov/publications/p535 (Standard IRS publication URL, usually reliable). I will search to confirm it's still the main one or if it's superseded.²⁰ mentions "The IRS discontinued Publication 535 after the 2022 tax year and provides a list of publications that have since superseded it. However, Pub 535 is still accessible on the web and provides helpful information". This means I can still use it as a reference for general guidance, but should acknowledge it's been superseded. I will use the general IRS link for Publications to ensure current validity for readers, but cite the content from the search results referencing Pub 535. Alternatively, I can use a tax-focused site that explains Pub 535.¹⁹ from Hurdlr and¹⁸ from TurboTax are good for explaining deductibility. I'll use Hurdlr as it's more specific to business deductions.
  - URL: https://www.hurdlr.com/blog/legal-fee-tax-deduction
Limitations/Criticisms: Critiques of consulting fees or high professional fees. Source¹⁷ "Value-Based Fees Don't Work For Most Consultants - Richard Millington" directly discusses issues with value-based consulting fees. Source¹⁶ also from FIRMSconsulting offers a critique. I will use the Richard Millington one as it seems to be a specific, well-reasoned critique.
- URL: https://richardmillington.com/blog/value-based-fees-dont-work-for-most-consultants
Regulatory/Disclosure (SEC): SEC rules around fee disclosure, especially for compensation consultants or related parties. Sources¹⁵,¹⁴,¹³,¹² discuss SEC disclosure requirements.¹¹ from EisnerAmper talks about an SEC settlement related to undisclosed affiliate fees, which highlights the regulatory scrutiny. This is a very strong, verifiable, and relevant example.
- URL: https://www.eisneramper.com/insights/sec-settlement-advisers-responsibilities-in-fee-disclosure-sep23/

All external links are now identified and appear to be real, live, and readable. I have also selected three different trusted domains.

Now, I will proceed to write the article, ensuring all constraints are met.¹ ² ³ ⁴ ⁵ ⁶ ⁷ ⁸ ⁹ ¹⁰