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Credits and deductions | Internal Revenue Service
Dec 4, 2024 You can use credits and deductions to help lower your tax bill or increase your refund. Credits and deductions are available for individuals and businesses.
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26 CFR 1.545-2 - Adjustments to taxable income.
(1) There is allowed as a deduction the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such year, minus
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2017 Publication 501
Jan 2, 2018 This publication discusses some tax rules that affect every person who may have to file a fed- eral income tax return. It answers some basic.
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