@VolvoGirl wrote:
That's for medical expenses. I need one specifically for business expenses to answer someone in another forum.
The Revenue Ruling deals specifically with medical expenses, but you missed the general rule:
....when a deductible payment is made with borrowed money, the deduction is not postponed until the years in which the borrowed money is repaid.....
See also https://casetext.com/case/granan-v-commr-of-internal-revenue
