101.   Even the New York region has come back with an idea for a tax deduction for people who travel there.

102.   Ever since the tax law was tightened so that fewer people could get an immediate tax deduction for their contributions, use of the accounts has languished.

103.   Existing law also limits how much of their own money charities may spend on lobbying if their donors are to be allowed tax deductions for charitable contributions.

104.   For example, Callaway gave money to his own private foundation and received a tax deduction for that gift.

105.   For many single-family homeowners the tax deductions attributable to interest on mortgages are significantly greater than the deductions attributable to real property taxes.

106.   For many of his properties he syndicated the tax deductions, establishing himself as the general partner of a for-profit partnership and earning large sums through syndication fees.

107.   First, a tax deduction for all education and training after high school.

108.   For some, it was the lure of the tax deduction.

109.   For parents of college students, it was a tax deduction for tuition payments.

110.   For their part, Republicans tend to discount studies linking charitable donations with tax deductions and contend that the wealthy give regardless of tax incentives.