The deduction of investment expenses by individuals, however, has several limitations, along with other itemized (personal) deductions.

Some states also limit deductions by corporations for investment related expenses.

Internal Revenue Code 212 - tax deductibility of investment expenses.

Dividends on a borrowed stock are owed to the broker and are therefore treated as an investment expense.

They would also expand the write-off that small businesses can take for investment expenses.

Section 212 of the Internal Revenue Code is the deduction provision for investment expenses.

Other factors such as risk tolerance, market timing, portfolio size, investment expenses, etc. may also affect the portfolio performance.

The Tax Reform Act of 1986 made fund investors report gross income, which includes their share of the fund's investment expenses.

These include tax preparation fees, professional dues, certain investment expenses and unreimbursed employee business expenses.

Given this information, I could deduct the fund's investment expenses on my tax return as a "miscellaneous" expense.