You'll have to use Schedule A of IRS Form 1040 when taking the deduction -- legal fees for tax advice will be itemized under miscellaneous expenses, while fees for collection of income will be under other expenses..
The Lewis theory of acids and bases is more general than the one sided nature of the Bronsted-Lowry theory. Keep in mind that Bronsted-Lowry, which defines an acid as a proton donor and a base as a proton acceptor, REQUIRES the presence of a solvent, specifically a protic solvent, of which water is the usual example.he Lewis definitions of acid and base do not have the constraints that the Bronsted-Lowry theory does and, as we shall see, many more reactions were seen to be acid base in nature using the Lewis definition than when using the Bronsted-Lowry definitions. II. The Acid Base Theory.
The theory An acid is an electron pair acceptor. A base is an electron pair donor. The relationship between the Lewis theory and the Bronsted-Lowry theory Lewis bases It is easiest to see the relationship by looking at exactly what Bronsted-Lowry bases do when they accept hydrogen ions.he Bronsted-Lowry theory says that they are acting as bases because they are combining with hydrogen ions. The reason they are combining with hydrogen ions is that they have lone pairs of electrons-which is what the Lewis theory says. The two are entirely consistent.