The following topics are found in the category of Adjustments to Income. The topics are listed followed by the topic number.

Topic 451 Individual Retirement Arrangements (IRAs)

Topic 452 Alimony Paid

Topic 453 Bad Debt Deduction

Topic 454 Tax Shelters

Topic 455 Moving Expenses

Topic 456 Student Loan Interest Deduction

Topic 123 Main Index of Tax Topic Categories

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