1.   Deductions were created to accommodate these people, Chafee said.

2.   Paul prefers that Congress reduce tax spending on higher education and create tax deductions and tax-free savings plans to help parents and students pay for college education.

3.   Rather than invest in growth companies, affluent taxpayers were giving their money to developers to slap up ugly shopping strips and cheesy apartment complexes to create tax deductions.

4.   The bill creates a deduction for college tuition expenses.

5.   The deductions were created through a series of complex financial maneuvers built around both long-and short-term contracts for government-backed securities.

6.   The IRS alleges that the promoters used foreign banks and trusts to help people hide their income and create fake deductions.

7.   Congress is considering several plans to create tax deductions for long-term care insurance premiums.