Show Telegram Gives Eighth of Series in Explanation of New Utah Income Tax Editors Editor's Note This is the tie eighth group of a series of questions ques and answers designed to explain the he many points of the state Income tax law which Is effective effective ef ef- ef- ef this year ear Others will folloW follow follow fol fol- fol- fol low daIl dally daily Q Q- Why did I get two income tax blanks A. A Because it was impossible fo for forthe forthe the tax commission to know whether you ou are in the sm small income or the large income class If you are earnIng earning earn earn- Ing ng less than which was earned from wages ages interest or dividends disregard the large forms Q I often consult a l lawyer concerning con con- corning both bolh my business and vate vale interests Can Cnn I deduct this ex cx- pease pense from my gross income A. A Not all of it Your personal ex cx- senses are arc not deductible but the fees connected with business may be deducted Q I started a R small business last year and did quite a lot of advertising advertis advertis- ing ng Can I deduct this from my income income in in- come A. A Yes This is allowable Q I subscribe to a number ol ot ml magazines Among these are lre several whIch arc are published in the interest olny of ol m ny my profession May I deduct this asan asan as ns an expense A. A Yes Subscriptions to current business or professional publications used in business or profession are arc deductible deductible de de- de under expense Q I Ilm am a nurse and the uniforms which I use only in my profession are an expense both in the original cost and in the laundering May I deduct this expense A. A No A uniform is considered a personal Ierson-al expense Q Last year I had a book published pub pub- and had it copyrighted The company compan which published it allowed a me a royalty royally on all sales This amount would be included in my income income income in in- come would it not A. A It is income but should not be I included in your our gross grass income These royalties flow low from a l right granted by the federal government and are not taxable under a l state income tex tax law lav |