Can a current tax deduction for salaries and wages include payments for services performed in past years

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Can a current tax deduction for salaries and wages include payments for services performed in past years and for services to be performed in future years? Why is a sole proprietor not entitled to a tax deduction for salary payments to himself or herself?

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CCH Federal Taxation Basic Principles 2020

ISBN: 9780808051787

2020 Edition

Authors: Ephraim P. Smith, Philip J. Harmelink, James R. Hasselback

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