One just need read the law for a very easy understandingThe preceding sentence shall not apply to any foreign taxes described in subsection (a)(3) or to any taxes described in paragraph (1) and (2) of subsection (a) which are paid or accrued in carrying on a trade or business or an activity described in section 212.And then the reference from the above law to IRS Code 212(1) It has been paid or incurred by the taxpayer during the taxable year (i) for the production or collection of income which, if and when realized, will be required to be included in income for Federal income tax purposes, or (ii) for the management, conservation, or maintenance of property held for the production of such income, or (iii) in connection with the determination, collection, or refund of any tax; and(2) It is an ordinary and necessary expense for any of the purposes stated in subparagraph (1) of this paragraph.And for even simplified version, just look at the IRS guidance on the subject...What Deductions Can I Take as an Owner of Rental Property?

What is fueling your curiosity about if you should be worried?

Just out of curiosity, why is there a need for a retention pond? 

@Cary Crites I'm not a wholesaler but spoke to my attorney once out of curiosity. 

Just out of curiosity, how much was the invoice?

@Steve C. out of curiosity are you only interested in tax liens in Nevada?

I'm curious what makes Chicago better for tenants and out of curiosity what other cities have in place to extremes in favor of tenants, and cities to extremes in favor of landlords to get a gauge of how Chicago sits on the scale.

Originally posted by @Wayne Brooks:Don’t know why anyone would care. lolit's more curiosity than caring

After watching yet another webinar, I went on Craigslist just out of curiosity.

Same for accrued rent credit on eviction.