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.
In the Lewis model, the H+ ion is the active speciesit accepts a pair of electrons from the OH- ion to form a covalent bond. In the Lewis theory of acid-base reactions, bases donate pairs of electrons and acids accept pairs of electrons. A Lewis acid is therefore any substance, such as the H+ ion, that can accept a pair of nonbonding electrons. In other words, a Lewis acid is an electron-pair acceptor. A Lewis base is any substance, such as the OH- ion, that can donate a pair of nonbonding electrons. A Lewis base is therefore an electron-pair donor. One advantage of the Lewis theory is the way it complements the model of oxidation-reduction reactions.