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Pub. 17, Chapter 22 - Limit on Itemized Deductions

Introduction

This is archived information that pertains only to the 1999 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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This chapter discusses an overall limit on itemized deductions. The topics include:

  • Who is subject to the limit,
  • Which itemized deductions are limited, and
  • How to figure the limit.

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