And now you know why people hate lawyers. Ignore the primary point to quibble in semantics.
Server was an example. Doesn't have to be a server. Maybe it was a car. Maybe it was a whore for a politician.
Dude...a car is
also a capital expense. I don't think this is getting through to you...you think that I'm quibbling about semantics because you don't appear to know enough about the rules to understand that I'm not just explaining how to treat a server. I'm not just explaining how to treat a car. I'm referencing all capital expenses which would normally have to be amortized over several years, which is a large part of what you have been griping about.
Computers, printers, cars, saws, ladders, dildos, pocket pussies, etc. ...all capital expenses. Doesn't matter what example you use; the Section 179 and Bonus Depreciation rules allow for you to deduct the entire capital expense, up to $500,000 (with very few exceptions), that would normally be amortized over several years.
Thus, when you keep talking about how your capital expense (whatever type of purchase that may be) of $200,000 would have to be amortized over five years, you're showing that you don't understand Section 179's $500,000 deduction limit for capital expenses.
If people don't like attorneys because they attempt to explain something that people don't appear to understand, then that's tough shit on their part. I guess they can keep working with accountants who don't know what the hell they're doing, and can continue getting raped in the ass year after year because they didn't keep up with the tax code changes enacted by the Tax Relief Act.
Don't give a fiddling fucking fuck what statutes you quote. Income minus deductible expenses does NOT equal cash on hand. Period.
Never said it did. I'm simply saying that there are statutes out there which make it a lot closer than what your examples suggest.
But who cares about laws anyhow, right? It's not like they have any bearing on how tax deductions are handled. Your accountants supersede all laws; if they file your taxes in a specific manner, then there is no other way.