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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Two-Percent Haircut ： ウィキペディア英語版 Two-Percent Haircut The Two-Percent Haircut,〔Samuel A. Donaldson, Federal Income Taxation of Individuals: Cases, Problems, and Materials, Second Edition. Thomson West (2005) at 30.〕 otherwise known as the ''two-percent floor'', is a limitation on miscellaneous itemized income tax deductions and is codified under Internal Revenue Code IRC § 67(a). ''IRC § 67(a)'' states that a taxpayer can deduct "miscellaneous itemized deductions" only to the extent that the aggregate of such deductions exceed two percent of the taxpayer's adjusted gross income.〔(TaxAlmanac - Internal Revenue Code:Sec. 67. 2-percent floor on miscellaneous itemized deductions )〕 ==Miscellaneous itemized deductions== Miscellaneous itemized deductions are everything ''except'' the twelve itemized deductions listed in IRC § 67(b).〔 When considering whether something would qualify as a miscellaneous itemized deduction, and thus subject to the Two-Percent Haircut, a taxpayer should refer to the twelve itemized deductions listed in IRC § 67(b). If the deduction at issue is listed, then it is not a miscellaneous itemized deduction and is not subject to the two-percent haircut. Itemized deductions listed in IRC § 67(b) are regular itemized deductions. The policy reason for the two-percent haircut is quite evasive. We may be able to gauge Congress' intent with the two-percent haircut by looking at the possible reasons for including certain items. The most significant expense that is categorized as a miscellaneous itemized deduction is the unreimbursed business expenses of an employee.〔Samuel A. Donaldson, Federal Income Taxation of Individuals: Cases, Problems, and Materials 30 (2nd ed., 2007).〕 It is a possibility that Congress imposed the two-percent haircut on these expenses in order to weed out portions that may have been personal in nature, as major employee expenses are generally reimbursed by the employer anyway. However, this policy rationale doesn't make much sense when one considers Congress' unlimited allowance of many personal expense deductions (some above-the line).〔''Id''.〕 The two-percent haircut is a thing of mystery. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Two-Percent Haircut」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.