Checkpoint Contents Federal Library Federal Editorial Materials Code Arranged Annotations & Explanations (USTR) F O Z Code Arranged Annotations F E Advance Code Arranged Annotations # ZZ INCOME # D ESTATE & GIFT EXCISE # Code Arranged Annotations # Code Arranged Explanations 2. Using the Advance Code Arranged Annotations and expand business expenses. Provide the title of any recent development under this section. 3. (T/F) Find the explanation (Code Arranged Explanations) concerning Trade or business expenses (look under Income, then Business Expenses). The introductory tax text explains that there must be a profit motive to deduct business expenses. The RIA explanation elaborates on the subject. Expand Profit Motive EXP J1624.006