Are patent attorney fees tax deductible as a business expense for a sole proprietorship run out of a spare bedroom?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are patent attorney fees tax deductible as a business expense for a sole proprietorship run out of a spare bedroom?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS tax treatment legal fees patent application costs capitalize self-created patent sole proprietor business expense Google ↗
IRS Publication 535 legal and professional fees startup business expenses capital expenditures intangible property patent Google ↗
- 26 CFR § 1.174-2 - Definition of research and experimental expenditures. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
- 26 U.S.C. § 195: Start-up expenditures · uscode.house.gov
- Publication 551 (12/2025), Basis of Assets · irs.gov
- Publication 334 · irs.gov
- Publication 334 (2025), Tax Guide for Small Business · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS tax treatment legal fees patent application costs capitalize self-created patent sole proprietor business expense OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS Publication 535 legal and professional fees startup business expenses capital expenditures intangible property patent OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |