Other Allowable Deductions
Federal Tax Course – Lesson 10
| Introduction | 1001 |
| MEDICAL EXPENSES | |
| What Expenses are Deductible | 1002 |
| Medical Transportation Expenses | 1003 |
| Whose Medical Expenses are Deductible | 1004 |
| Special Rules for Children of Divorced Parents | 1005 |
| Medical Lodging Expenses | 1006 |
| Medicines and Drugs | 1007 |
| Limitation on the Medical Expense Deduction | 1008 |
| Medical Insurance Premiums | 1009 |
| Reimbursement of Medical Expenses | 1010 |
| CHARITABLE CONTRIBUTIONS | |
| How and When Deductible | 1011 |
| What Organizations Qualify | 1012 |
| Services Rendered to Organizations | 1013 |
| Cost of Maintaining a Student in Taxpayer’s Home | 1014 |
| Contributions to College Athletic Scholarship Programs | 1015 |
| Proving the Deduction | 1016 |
| Limitations on Charitable Deductions | 1017 |
| The 5-Year Contributions Carry-over | 1018 |
| Special Rules for Donations Made in Property | 1019 |
| Where the Special Rules Apply | 1020 |
| Gifts of Ordinary Income-Type Property | 1021 |
| Gifts of Long-term Capital Gain-Type Property | 1022 |
| Special Deduction Ceiling for Contributions of Appreciated Property | 1023 |
| No Deduction for Contribution of Use of Property | 1024 |
| INTEREST | |
| General Rule | 1025 |
| Personal Interest | 1026 |
| Qualified Residence Interest | 1027 |
| Limitations on Qualified Residence Interest | 1028 |
| Discount on Notes and Bank Loans | 1029 |
| Interest Paid to Produce Tax-Exempt Income | 1030 |
| The Limitation on Investment Interest | 1031 |
| Student Loan Interest | 1032 |
| TAXES | |
| Which Taxes are Deductible | 1033 |
| Foreign Income Taxes | 1034 |
| Who May Deduct Taxes | 1035 |
| Sale of Real Estate — Tax Apportionment | 1036 |
| Alimony Payments | 1037 |
| Reduction for Certain Itemized Deductions of High-Income Individuals | 1038 |