21.   The penalty for violating the wash-sale rules is a longer wait to claim your deduction.

22.   The service is condensing information so that more taxpayers can claim deductions with less paperwork.

23.   The service is particularly tough on employees who claim deductions for computers and cars.

24.   The tax status enjoyed by the Southeastern Legal Foundation allows donors to claim tax deductions for their contributions and exempts it from most federal taxes.

25.   Then you will have the written record that the feds insist on when you claim a mileage deduction.

26.   They claim crazy deductions.

27.   They can at least look forward to claiming a deduction on every dollar they pay out to people who say they have been hurt by their actions.

28.   They can claim deductions for this year, yet actually pay it off next year.

29.   This tax, which affects a tiny fraction of companies, is designed to ensure that firms do not avoid paying taxes by claiming excessive deductions.

30.   Under current law, a company claims a deduction on its tax return when an employee exercises an option.