Problem: Determine whether Deductible or Non-Deductible applying the concept of Deductions

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Determine whether Deductible or Non - Deductible applying the concept of Deductions 1. Estimated uncollectible accounts 2. Highly probable loss 3. Permanent impairment in the fair value of investments 4. Write - off of receivables 5. Unpaid salaries under cash basis 6. Value of stolen crops 7. Damage of an insured car B. Fire loss in an uninsured building caused by an adjacent establishment 9. Realized loss on sale of equipment to a brother 10. Interest expense on borrowing between sister companies 11. Professional fees paid without withholding taxes 12. Loss of property which is claimed in the estate of the decedent 13. Factory employee payroll incurred in producing goods 14. Repair on the taxpayer's residence 15. Interest expense incurred in financing the acquisition of a plant machinery 16. Payroll expenses by a PEZA - registered enterprises 17. Entertainment expenses for public officials 18. Depreciation of property used by a non - profit organization for eleemosynary activities 19. Foreign taxes and licenses paid abroad by a domestic corporation 20. Depreciation of foreign properties by a resident foreign corporation 21. Leisure travel of the taxpayer 22. Salaries of domestic helpers 23. Tuition fees of a supervisor sent by the taxpayer to undergo job - related studies 24. Donation of business property to the government 25. Gift of property to the taxpayer's son 26. Uncollectible receivables under cash basis 27. Donation of car to an outside director that is not part of the management 28. Loss of trading stocks through the PSE 29. Cost of equipment purchased 30. Expenses of purely employed individual taxpayer