31.   Instead, a taxpayer could take tax deductions for annual savings.

32.   It then paid the money over to National Union Fire Insurance of Pittsburgh and took a deduction for the expense.

33.   Most of the people taking the deduction would be affluent enough to afford insurance without the need of a tax break.

34.   Now, during tax season, comes the chance to take a deduction for those gifts.

35.   On the federal front, Bush wants to permit taxpayers who do not itemize to take deductions for charitable contributions.

36.   One kind lets companies take a deduction today and pay taxes later, in effect borrowing from the government the taxes owed and paying no interest.

37.   R.J. Reynolds Tobacco Co. won its bid to quash a New York City tax rule barring out-of-state property holders from taking deductions available to local businesses.

38.   Rep. Nancy Johnson, R-Conn., recently introduced a bill that would let individuals take tax deductions for their health insurance premiums.

39.   Self-created property cannot take deduction for sale price.

40.   Self-employed people and workers who received no coverage from their employers could take tax deductions for the full cost of insurance premiums covering the standard package of health benefits.