1.   Ms. Langhoff, for instance, can use the deduction because the essence of her work, writing, is completed at home.

2.   Note, you can use the deduction only to offset income.

3.   Similarly ensnared in the system are the philanthropies and nonprofit institutions that use tax deductions to lure contributors.

4.   Such deductions are used in computing household income.

5.   The alternative minimum tax was designed to make sure wealthy people do not use deductions and tax breaks to wipe out their entire tax bill.

6.   The deduction can be used whenever returning for more schooling.

7.   The Internal Revenue Service set it up to prevent citizens from using a deduction for foreign taxes to offset U.S. income.

8.   The student-loan deduction can be used only for interest paid during the first five years in which interest payments are required.

9.   They asserted that it would hinder charities that use payroll deductions to raise money.

10.   To use deductions to your advantage, pay your real estate taxes, charitable contributions and medical expenses all in the same year.