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Basic Federal Income Taxation: Deductions: Deductions for Income-Producing Activities

The deduction covered in this lesson has been "suspended," and there is no date set for its resumption. Section 67(h). 

This lesson is best used after studying Basic Federal Income Taxation: Deductions. The lesson provides 12 questions to allow you to refine your ability to apply the Code and Regs. to a variety of situations related to income-producing activities under section 212.

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